1E9Ct5D

Interests 3Paid to banks duringa later periodFeesTax applicable Treaty rate of tax Tax applicableby clause M.F.N. 4 by clause M.F.N.15% general 5%, 10% 8 15% 10% 9To banks and insurance — 10% —and pension funds 10%;15% general5% to banks; — 10% —10% general10% general — 10% —151Tax Regime15% general 10% 15% —10% also to insurance — 10% —companies, for titlesnegotiated in therecognized stockmarket and suppliers;15% general5% to banks; — 10% —10% general__________9A tax rate of 10 percent is applied with the treaty with Sweden from January 1, 1993.10The rate of 10 percent is applicable if the company resident in Israel and the reductions for which they paydividends are subject to a lesser rate than the lowest Israeli business rate.11The rate of 5 percent applies if they have the shareholding at least 6 months before the end of the fiscal year.Taxed exclusively in the country of residence in certain cases.