| - | 15% on dividends in general and 10% if the beneficial owner is a company holding directly at least 10% of the capital of the company paying the dividends (currently, the rate is 15% in all cases); | |
| - | 20% on royalties for the use of trademarks and commercial names (currently, the rate is 25%); and |
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| - | 10% on fees fo… |
OrbitaxOn 3 August 2005 Brazil approved the protocol to the Belgium-Brazil income tax treaty of 23 June 1972, signed on 20 November 2002. Under the supplementary treaty, the maximum rates of withholding tax are:
