Editing Investor (section)

==Investment tax structures==
Company [[dividend]]s are paid from [[net income]], which has the tax already deducted. Therefore, shareholders are given some respite with a preferential tax rate of 15% on "[[qualified dividend]]s" in the event of the company being domiciled in the United States. Alternatively, in another country having a [[double-taxation]] treaty with the US, accepted by the [[Internal Revenue Service]] (IRS). Non-qualified dividends paid by other foreign companies or entities; for example, those receiving income derived from interest on bonds held by a mutual fund, are taxed at the regular and generally higher rate of income tax. When applied to 2013, this is on a sliding scale up to 39.6%, with an additional 3.8% surtax for high-income taxpayers ($200,000 for singles, $250,000 for married couples).<ref>{{cite web |title=Investment Tax Basics for All Investors |url=http://www.investopedia.com/articles/investing/072313/investment-tax-basics-all-investors.asp |website=Investopedia |access-date=December 30, 2014 }}</ref>