OrbitaxThe new income and capital tax treaty between Canada and Romania, signed on 8 April 2004, entered into force on 31 December 2004. The new treaty generally applies from 1 January 2005.
|Treaty Development|Canada-Romania
The maximum rates of withholding tax are:
| - | 15% in dividends in general, but 5% if the beneficial owner is a company that controls directly or indirectly at least 10% of the voting power in the company paying the dividends; | |
| - | 10% interest; |
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| - | … |
