Payments to resident corporations and individuals are not subject to withholding taxes.
Payments to nonresident corporations and individuals are subject to withholding taxes, as shown below.
(Note: The withholding tax rate on distributions to certain EU corporate shareholders, subject to certain conditions, was reduced to nil as from 1992. See the details in the explanation of Columns 3 and 4 below.)
DIVIDENDS
COLUMN1
COLUMN2 COLUMN3 COLUMN4
INDIVIDUALS AND SHAREHOLDING
CONUTRY OF NONPARENT PARENT REQUIRED TO BE
RESIDENCE COMPANIES COMPANIES A PARENT
% % %
Nontreaty…………………… 25 25 -
Treaty:
Algeria…………………0 0 -
Argentina………………15 15 -
Australia………………15*(1,2) 15 -
Austria…………………15*(1) 0 10
Bahrain…………………0 0 -
Bangladesh……………15 10 10
Belgium…………………15*(2) 10 10
Benin……………………25 25 -
Bolivia…………………15 15 10
Brazil…………………15*(1) 15*(1) -
Bulgaria……………… 15 5 15
Burkina Faso…………15*(1) 15*(1,3) -
Cameroon………………15(4) 15
[1] [2] [3] [4] [5] 下一页
