I have just a quick question on some of the technicalities, on the rate of withholding on dividends, the rate of withholding on interest payments, the withholding on royalty, and the periodic pension payments. Among the bottom four, interest payments, royalty, and periodic pension payments are all the same, but when it comes to dividends the rate is different for each country. Colombia and Greece are at 5% and Turkey is at 15%. In all other cases the amount varies as well. I'm just wondering why that would be, and why it wouldn't be standard for all treaty countries.
On October 4th, 2010. See this statement in context.