In connection with Uzbekistan, the applicable income tax rate applicable to dividends if the beneficial owner is a company which controls at least 10 per cent of the voting power in the company will be 5 per cent of the gross amount of the dividends, and 15 per cent of the gross amount of the dividends in all other cases.
If the beneficial owner is company which controls 5 percent of voting power, the applicable tax rate is 15 percent of the gross amount of the dividends