Dividends (%)

Interest (%)

Royalty (%)

Albania

10

10

0

Algeria

5; 15

15

0

Argentina

10; 15

15

20

Armenia

5; 10

10

20

Australia

5; 15

10

0

Austria

5; 15

0

0

Azerbaijan

10

10

0

Belarus

15

10

20

Belgium

10

10

0

Botswana

5; 10

10

20

Bulgaria

15

15

0

Canada

10; 15

10

0

Chile

5; 10

15

0

China (People’s Rep.)

10

10

0

Croatia

5; 10

10

0

Cuba

5; 15

10

0

Cyprus

15

15

0

Czech Republic

10

0

0

Denmark

10

0

0

Egypt

10

15

0

Finland

5; 12

0

0

France

5/10; 15

0

0

Germany

5; 15

0

0

Greece

5; 10

7

0

Hungary

10

0

0

Iceland

5; 15

0

0

India

10

10

20

Indonesia

15

15

0

Iran

5; 10

7,5

0

Ireland

10

0

0

Israel

10

10

0

Italy

5; 10

10

0

Japan

15

10

20

Kazakhstan

10

10

0

Kirgizia

10

10

0

Korean Peoples Democr. Republic

10

0

0

Kuwait

0; 5

0

0

Latvia

5; 10

5; 10

0

Lebanon

10

5

0

Lithuania

5; 10

10

0

Luxembourg

15

15

0

Macedonia

10

10

0

Malaysia

15

15

0

Mali

10; 15

15

0

Malta

15

15

20

Mexico

10

0; 10

20

Moldova

10

0

0

Mongolia

10

10

0

Morocco

5; 10

0; 10

0

Namibia

5; 10

10

0

Netherlands

5; 15

0

0

New Zealand

15

10

0

Norway

10

0; 10

0

Philippines

15

15

20

Poland

10

10

20

Portugal

10; 15

10

0

Qatar

5

5

0

Romania

15

15

0

Saudi Arabia

5

5

20

Serbia&Montenegro (Yugoslavia)

5; 15

10

0

Singapore

5; 10

7,5

20

Slovak Republic

10

0

0

Slovenia

10

10

0

South Africa

10; 15

10

0

South Korea

5; 10

0

0

Spain

5; 10; 15

0; 5

0

Sri Lanka

10; 15  

10

0

Sweden

5; 15

0

0

Switzerland

0; 5; 15

0

0

Syria

15

10

0

Tajikistan

5; 10

10

0

Thailand

15

10

20

Turkey

10

10

20

Turkmenistan

10

5

0

Ukraine

5; 15

10

20

United Arab Emirates3

0

0

20

United Kingdom

10

0

0

United States

5; 10

0

0

Uzbekistan

10

0; 10

0

Venezuela

10; 15

0; 5; 10

0

Vietnam

10; 15

10

0