Under the protocol, the withholding tax on dividends will be 0% if the following requirements are met: 1   the beneficial owner of the dividends is a company which is a resident of the other State that has owned directly shares representing at least 80 percent of the voting power in the company paying the dividends for a 12-month period ending on the date the dividend is declared; and: 2   one of the following conditions are met:     -   the company owned, directly or indirectly, shares representing at least 80 percent of the voting power in the...