The maximum rates of withholding tax are:
| - | 15% in dividends in general, but 5% if the beneficial owner is a company (other than a partnership) that holds directly at least 10% of the capital in the company paying the dividends; | |
| - | 5% on interest. However, an exemption applies with respect to interest paid in connection with the sale on credit of any industrial, commercial or scientific equipment… |