-   15% on dividends, in general, and 10% if the beneficial owner is a company that holds directly at least 25% of the capital in the company paying the dividends; -   15% on interest. Interest paid as a return of capital (remuneração sobre o capital próprio), in accordance with Brazilian tax law, is regarded as interest provided such interest is deductible by the payor; and -   10% on royalties, in general, and 15% on royalties arising from the use of, or the right to use, trade marks. Royalties include payments for technical assistance and technical services. A...