Decreasing the tax rate of dividends i.e. from 10% to 0% or 5%
On the day when the provisions of the protocol changing the double taxation convention will come into effect, valid in the source country (the country where dividend is paid) the tax rate of 10% will be replaced with the tax rate of 5% or 0% depending on the volume of the shares owned by the company/physical person being the purchaser of the dividend.
