1 Among those companies disclosing the presence of a Lead Director, 38.0% paid a premium for service in this position in 2005 versus 28.8% in 2004. 2  In 2005, median total compensation for a regular member of the Board was $150,000, for a Non-Executive Chairs was $219,765, and for Lead Directors was $162,424.mong the study's key findings: In manufacturing, median total compensation (which includes fees, retainers, committee pay, and all forms of stock compensation) for outside directors is now $109,000, up from $91,250 in 2005.
A flat income tax rate of 30 percent (unless a lower rate is available under a DTT) applies to Russian source income with some exceptions which, inter alia, include: 15 percent tax rate applies to dividend income from Russian companies;
China Tax Rates 2017. The tax on an individual's income is progressive. As at 2017, an individual's income is taxed progressively at 3% - 45%. The 2017 corporate tax rate for domestic and foreign companies is 25%. Small companies pay 20% corporate tax in certain cases. Companies pay 10% corporate tax in certain regions. Hi-tech companies pay 15% corporate tax. China Capital Gains. An individual's capital gains are taxable in China at the rate of 20%. Capital gains tax for a Chinese company is added to the regular tax. A 10% deduction at source is made from the capital gains of a foreign company in China. On taxing capital gains from the sale of real estate, when calculating the capital gain the purchase cost is deducted from the sale price at the 20% rate.