The maximum rates of withholding tax are: -   10% on dividends in general and 5% if the beneficial owner is a company which directly or indirectly controls at least 20% of the voting power in the company paying the dividends; -   15% on interest in general and 5% on interest derived from loans granted by banks and insurance companies; and -   10% on royalties in general and 5% on royalties for the use of, or the right to use, industrial, commercial or scientific equipment. Deviations from the OECD Model include that: -   a permanent establishment encompasses...