Dr. Avi Nov, Adv.
April 2011
Country |
Dividends (%) |
Interest (%) |
Royalties (%) |
25 |
5 |
0 |
|
Belarus |
10 |
5/10 |
5/10 |
0/5 |
5 |
0 |
|
10/15 |
15 |
10/15 |
|
Bulgaria |
10/12.5 |
5/10 |
12.5 |
Canada |
15 |
15 |
15 |
5/10/15 |
0/5/10 |
5 |
|
10 |
7/10 |
7/10 |
|
Czech Republic |
5/15 |
10 |
5 |
0/10 |
0/5 |
0 |
|
5/10/15 |
0/5/10 |
5 |
|
0/5 |
0/5 |
0 |
|
5/10/15 |
10 |
10 |
|
5/10/15 |
5/10 |
10 |
|
0/5 |
0/5 |
10 |
|
25 |
0 |
0/5 |
|
25 |
10 |
10 |
|
5/15 |
0 |
0 |
|
10 |
10 |
10 |
|
Ireland |
10 |
5/10 |
10 |
Italy |
10/15 |
10 |
10 |
Jamaica |
15/22.5 |
15 |
10 |
5/15 |
10 |
10 |
|
Korea S. |
5/10/15 |
7.5/10 |
2/5 |
5/10/15 |
5/10 |
5 |
|
5/10/15 |
0/10 |
5/10 |
|
5/10/15 |
5/10 |
5 |
|
5/10 |
10 |
10 |
|
5/10 |
0/5 |
5 |
|
5/10/15 |
10/15 |
5 |
|
25 |
25 |
10 |
|
Philippines |
10/15 |
10 |
10/15 |
5/10 |
5 |
5/10 |
|
5/10/15 |
0/10 |
10 |
|
15 |
5/10 |
10 |
|
10 |
10 |
10 |
|
5/10 |
7 |
5 |
|
5/10 |
2/5/10 |
5 |
|
5/10 |
0/5 |
5 |
|
South Africa |
25 |
25 |
0 |
10 |
5 |
5/7 |
|
0 |
25 |
0 |
|
5/10/15 |
5/10 |
5 |
|
Taiwan |
10 |
7/10 |
10 |
10/15 |
10/15 |
5/15 |
|
10 |
10 |
10 |
|
5/10/15 |
5/10 |
10 |
|
0/5 |
0/5 |
0 |
|
12.5/15/25 |
10/17.5 |
10/15 |
|
Uzbekistan |
10 |
10 |
5/10 |
Vietnam |
10 |
0/10 |
5/15 |
Deduction of tax at source from payments to foreign residents