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The maximum withholding tax rates are: - 10% on dividends; - 10% on interest; and - 10% on royalties and fees for technical services. The definition of royalties includes payments for transmission by satellite, cable, optic fibre or similar technology, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience. In the case of dividend payments the tax on the distributed profits shall be deemed to be taxed in the hands of the shareholders and not exceed 10%. The treaty contains a most-favoured...