Country | Treaty Article | Withholding Rate | Country | Treaty Article | Withholding Rate | |
Armenia | 3(1)(a) | 0% | Latvia | 12(2)(b) | 10% | |
Australia | 12(2) | 5% | Lithuania | 12(2)(b) | 10% | |
Austria | 12(2) | 0% | Luxembourg | 7 | 0% | |
Azerbaijan | 3(1)(a) | 0% | Malta | 12(2) | 10% | |
Bangladesh | 12(2) | 10% | Mexico | 12(2) | 10% | |
Barbados | 12(2) | 5% | Moldova | 3(1)(a) | 0% | |
Belarus | 3(1)(a) | 0% | Morocco | 12(2) | 10% | |
Belgium | 12(1) | 0% | Netherlands | 13(1) | 0% | |
Bulgaria | 12(2) | 5% | New Zealand | 12(2) | 5% | |
Canada | 12(2) | 0% | Norway | 10(1) | 0% | |
Canary Islands | 12(2) | 5% | Pakistan | 8(1) | 0% | |
China | 11(2) | 10% | Philippines | 13(2) | 15% | |
Cyprus | 14(1) | 0% | Poland | 13(2) | 10% | |
Czech Republic | 12(2) | 0% | Portugal | 13(2) | 10% | |
Denmark | 12(1) | 0% | Romania | 12(2) | 10% | |
Egypt | 13(1) | 15% | Russian Federation | 12(1) | 0% | |
Estonia | 12(2)(b) | 10% | Slovakia | 12(2) | 0% | |
Finland | 12(2) | 0% | Slovenia | 12(2) | 5% | |
France | 12(2) | 0% | South Africa | 12(1) | 0% | |
French Guiana | 12(2) | 0% | Spain | 12(2) | 5% | |
Georgia | 3(1)(a) | 0% | Sri Lanka | 12(2) | 10% | |
Germany | 12(1) | 0% | Sweden | 12(1) | 0% | |
Greece | 7 | 0% | Switzerland | 12(1) | 0% | |
Hungary | 11(1) | 0% | Tajikistan | 3(1)(a) | 0% | |
Iceland | 12(2) | 0% | Thailand | 12(2) | 5% | |
India | 12(2) | 15% | Trinidad and Tobago | 14(2) | 0% | |
Indonesia | 13(b) | 10% | Tunisia | 12(2) | 15% | |
Ireland | 12(1) | 0% | Turkey | 12(2) | 10% | |
Israel | 14(2) | 10% | Turkmenistan | 3(1)(a) | 0% | |
Italy | 12(2) | 0% | Ukraine | 12(2) | 10% | |
Jamaica | 12(2) | 10% | United Kingdom | 12(1) | 0% | |
Japan | 12(1) | 0% | Uzbekistan | 3(1)(a) | 0% | |
Kazakhstan | 12(2) | 10% | Venezuela | 12(2)(b) | 10% | |
Korea | 14(2) | 10% | All other Countries | No Tax treaty | 30% | |
Kyrgyzstan | 3(1)(a) | 0% |
Last edit at 12/25/2014