|
Country |
Date
of Treaty |
Tax
on Dividend
(Rate in %) |
Tax
on Interest
(Rate in %) |
Tax
on Royalty
(Rate in %) |
Tax
on Technical service fee
(Rate in %) |
Remarks |
|
AUSTRALIA |
25.7.1991 |
15 |
15 |
First
five years of effect of agreement |
|
|
15
20
|
15
20 |
15%
on royalties if payer is government or specified organisation;
20% in other cases |
| Subsequent
years |
|
| 15 |
15 |
Whether
payer is government or others |
| 10 |
10 |
10%
in respect of use of or right to use of equipment and
services connected therewith. |
| AUSTRIA |
08.11.1999 |
10 |
10 |
10 |
10 |
|
|
CANADA |
11.1.1996
|
15
25 |
15 |
|
15
on dividend
where beneficial owner is Company owing at least 10%
of costing stock 25% in other cases |
| First
five years of effect of agreement |
|
15
20
|
15
20 |
15%
on royalties if
payer is government etc; 20% in other cases |
| Subsequent
years |
| 15 |
15 |
In
any case |
| 10 |
10 |
10%
in respect of use of or right to use of equipment and
services connected therewith. |
| FRANCE |
29.9.1992 |
10 |
10 |
10 |
10 |
10%
with effect from 1.4.97. |
| GERMANY
|
19.6.1995 |
10 |
10 |
10 |
10 |
|
| ITALY |
19.2.1993 |
15
25 |
15 |
20 |
20 |
15%
on Dividend where beneficial owner is company, owing
at least 10% of voting stock of company 25% on Dividend
in other cases. |
| JAPAN
|
7.3.1989
|
15
|
10
15 |
20 |
20 |
10%
on interest for banks and 15% in all other cases. |
| MAURITIUS
|
24.8.1982
|
5
15
|
No
rate is provided |
15 |
No
separate clause. |
5%
on Dividend where beneficial owner is company, owning
at least 10% of capital of company 15% on Dividend in
other cases. |
| NETHERLANDS
|
30.7.1988
|
10 |
10 |
10 |
10 |
|
| NEW
ZEALAND |
17.10.1986 |
15 |
10 |
10 |
10 |
Rates
substituted by Notification dt.12.1.2000 |
| SPAIN
|
08.02.1993
|
15 |
15 |
10 |
20 |
|
| SWISS
CONFEDERATION
|
02.11.1994
|
10 |
10 |
10 |
10 |
|
|
U.K.
|
25.1.1993
|
15 |
15 |
First
five years of effect of agreement |
|
15
20
|
15
20 |
15%
on royalties if payer is government or specified organisation;
20% in other cases |
| Subsequent
years |
| 15 |
15 |
15%
in any case. |
| 10 |
10 |
10%
in respect of use of or right to use of equipment and
services connected therewith. |
|
USA |
12.9.1989
|
15
25 |
10
15 |
|
15%
on Dividend where beneficial owner is company owning
at least 10% of voting stock of company. 25% on dividend
in other ases. 10% on interest in case of banks 15%
in other cases. |
| First
five years of effect of agreement |
|
15
20
|
15
20 |
15%
on royalties if payer is government or specified organisation.20%
on royalties in other cases. |
| Subsequent
years |
| 15 |
15 |
Whether
payer is government or others |
| 10 |
10 |
10%
in respect of use of or right to use of equipment and
services connected therewith. |
