KPMG Asia Pacific Tax Centre . The DRD ratio ranges from 30 percent to 100 percent and varies depending on whether the parent shares held for at least three months (as of the date of dividend payment) can be income tax rates (see page 1) A taxpayer is required to submit a summary income statement for foreign
This edition of the TOEFL®Test and Score Data Summary contains data on the performance of test takers who Page 2 . including free practice questions and the TOEFL iBT. Interactive for the most up-to-date information. Writing. Total Scale Score. Percentile Rank. 30. 96. 96. 99. 99. 120. 100. 29. 91. 91. 98. 97. 116.