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15% on dividends, in general, and 10% if the beneficial owner is a company that holds directly at least 25% of the capital in the company paying the dividends; |
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| - | 15% on interest. Interest paid as a return of capital (remuneração sobre o capital próprio), in accordance with Brazilian tax law, is regarded as interest provided such interest is deductible by the pa… |
OrbitaxBrazil and Israel signed a first-time income tax treaty and protocol on 12 December 2002.
