On 26 June 2014, the income tax treaty between Italy and the Republic of the Congo Entered into force. The treaty was signed 15 October 2003, and is the first of its kind between the two countries. Taxes Covered The treaty covers Italian corporate and individual income taxes, and Congolese company profits tax, individual income tax, the special tax on companies, wage tax, and the apprenticeship tax. Withholding Tax Rates Dividends - 8% if the beneficial owner is a company directly holding at least 10% of the paying company's capital, otherwise 15% Interest - 0% Royalties - 10% Double Taxation...