The maximum withholding tax rates are: -   10% on dividends in general and 5% if the beneficial owner is a company (other than a partnership) which holds directly at least 10% of the capital of the company paying the dividends; -   10% on interest in general and 5% on the amount of the interest in the case of banks. Interest arising in one of the states and paid to the government (as defined in the treaty and including central banks and other banks and institutions) of the other state is exempt from tax in the first-mentioned state; and...