Tax Treaty Country Breakdown
Tax Treaty in Place
| Country |
Treaty Article |
Withholding Rate: Copyright Royalties |
| Motion Picture/Television |
Images and Other |
| Armenia |
3(1)(a) |
0% |
0% |
| Australia |
12(2) |
5% |
5% |
| Austria |
12(2) |
10% |
0% |
| Azerbaijan |
3(1)(a) |
0% |
0% |
| Bangladesh |
12(2) |
10% |
10% |
| Barbados |
12(2) |
5% |
5% |
| Belarus |
3(1)(a) |
0% |
0% |
| Belgium |
12(1) |
0% |
0% |
| Bulgaria |
12(2) |
5% |
5% |
| Canada |
12(2) |
10% |
0% |
| Canary Islands |
12(2) |
8% |
5% |
| China |
11(2) |
10% |
10% |
| Cyprus |
14(1) |
0% |
0% |
| Czech Republic |
12(2) |
0% |
0% |
| Denmark |
12(1) |
0% |
0% |
| Egypt |
13(1) |
0% |
15% |
| Estonia |
12(2)(b) |
10% |
10% |
| Finland |
12(2) |
0% |
0% |
| France |
12(2) |
0% |
0% |
| French Guiana |
12(2) |
0% |
0% |
| Georgia |
3(1)(a) |
0% |
0% |
| Germany |
12(1) |
0% |
0% |
| Greece |
7 |
0% |
0% |
| Hungary |
11(1) |
0% |
0% |
| Iceland |
12(2) |
5% |
0% |
| India |
12(2) |
15% |
15% |
| Indonesia |
13(b) |
10% |
10% |
| Ireland |
12(1) |
0% |
0% |
| Israel |
14(2) |
10% |
10% |
| Italy |
12(2) |
8% |
0% |
| Jamaica |
12(2) |
10% |
10% |
| Japan |
12(1) |
0% |
0% |
| Kazakhstan |
12(2) |
10% |
10% |
| Korea |
14(2) |
10% |
10% |
| Kyrgyzstan |
3(1)(a) |
0% |
0% |
| Latvia |
12(2)(b) |
10% |
10% |
| Lithuania |
12(2)(b) |
10% |
10% |
| Luxembourg |
7 |
0% |
0% |
| Malta |
12(2) |
10% |
10% |
| Mexico |
12(2) |
10% |
10% |
| Moldova |
3(1)(a) |
0% |
0% |
| Morocco |
12(2) |
10% |
10% |
| Netherlands |
13(1) |
0% |
0% |
| New Zealand |
12(2) |
5% |
5% |
| Norway |
10(1) |
0% |
0% |
| Pakistan |
8(1) |
30% |
0% |
| Philippines |
13(2) |
15% |
15% |
| Poland |
13(2) |
10% |
10% |
| Portugal |
13(2) |
10% |
10% |
| Romania |
12(2) |
10% |
10% |
| Russian Federation |
12(1) |
0% |
0% |
| Slovakia |
12(2) |
0% |
0% |
| Slovenia |
12(2) |
5% |
5% |
| South Africa |
12(1) |
0% |
0% |
| Spain |
12(2) |
8% |
5% |
| Sri Lanka |
12(2) |
10% |
10% |
| Sweden |
12(1) |
0% |
0% |
| Switzerland |
12(1) |
0% |
0% |
| Tajikistan |
3(1)(a) |
0% |
0% |
| Thailand |
12(2) |
5% |
5% |
| Trinidad and Tobago |
14(2) |
30% |
0% |
| Tunisia |
12(2) |
15% |
15% |
| Turkey |
12(2) |
10% |
10% |
| Turkmenistan |
3(1)(a) |
0% |
0% |
| Ukraine |
12(2) |
10% |
10% |
| United Kingdom |
12(1) |
0% |
0% |
| Uzbekistan |
3(1)(a) |
0% |
0% |
| Venezuela |
12(2)(b) |
10% |
10% |
No Treaty in Place
| Country |
Treaty Article |
Withholding Rate: Copyright Royalties |
| Motion Picture/Television |
Images and Other |
| Non-Treaty Countries |
- |
30% |
30% |
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