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Double tax treaties (DTT)<br />
Countries<br />
Entry into force for withholding tax purposes Dividends<br />
Germany<br />
1.1.1983<br />
15<br />
Austria<br />
1.1.1973<br />
15<br />
Algeria<br />
1.1.2007<br />
10 and 15<br />
South Africa<br />
1.1.2009<br />
10 and 15<br />
Saudi Arabica<br />
1.1.2017<br />
5 and 10<br />
Andorra<br />
1.1.<strong>2018</strong><br />
5 and 10<br />
Barbados<br />
1.1.<strong>2018</strong><br />
5 and 15<br />
Bahrain<br />
1.1.2017<br />
10 and 15<br />
Belgium<br />
1.1.1972<br />
15<br />
Brazil<br />
1.1.2000<br />
10 and 15<br />
Bulgaria<br />
1.1.1997<br />
10 and 15<br />
Cape Verde<br />
1.1.2001<br />
10<br />
Canada<br />
1.1.2002<br />
10 and 15<br />
China<br />
1.1.2001<br />
10<br />
Chile<br />
1.1.2009<br />
10 and 15<br />
Cyprus<br />
1.1.2014<br />
10<br />
South Korea<br />
1.1.1998<br />
10 and 15<br />
Ivory Coast<br />
1.1.<strong>2018</strong><br />
10<br />
Colombia<br />
1.1.2016<br />
10<br />
22<br />
Croatia<br />
1.1.2016<br />
<strong>Tax</strong> <strong>Guide</strong> <strong>2018</strong><br />
5 and 10<br />
Cuba<br />
1.1.2001<br />
5 and 10<br />
Withholding tax (%)<br />
Interest<br />
10 and 15<br />
10<br />
15<br />
10<br />
10<br />
10<br />
10<br />
10<br />
15<br />
15<br />
10<br />
10<br />
10<br />
10<br />
5, 10 and 15<br />
10<br />
15<br />
10<br />
10<br />
10<br />
10<br />
Royalties<br />
10<br />
5 and 10<br />
10<br />
10<br />
8<br />
5<br />
5<br />
5<br />
10<br />
15<br />
10<br />
10<br />
10<br />
10<br />
5 and 10<br />
10<br />
10<br />
5<br />
10<br />
10<br />
5
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