The maximum rates of withholding tax are: -   15% on dividends in general, but 5% if the beneficial owner is a company (other than a partnership) which directly holds at least 10% of the capital in the company paying the dividends. Dividends and interest from rights or debt claims participating in profits, including the income of silent partners and that from profit-sharing bonds and loans, may be taxed in accordance with the domestic tax rates of the source state; -   5% on interest. -   5% on royalties. The definition of royalties includes payments for the use of,...