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