ANNEX 3: SOURCES, METHODS AND TECHNICAL NOTES

A Dutch company can deduct corporate income and withholding tax paid abroad as expenses in case no other double taxation relief can be applied. ... Other taxes and stamp duties. ... Portugal 10 0 10 10. Qatar 10 0 0 5 Romania 15 0/5 0 0. Russia 15 5 0 0. Serbia 15 5 0 10 ... ................
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