Tax Treaty Eligibility by Country for Income Codes 10, 11 & 12
| Country | Country Code |
Income Code 10 Industrial Royalties |
Income Code 11 Motion Pictures & TV |
Income Code 12 Other (includes Copyright) |
Tax Treaty Article |
| Australia | AS | 0 | 5 | 5 | 12 |
| Austria | AU | 0 | 10 | 0 | 12 |
| Bangladesh | BG | 10 | 10 | 10 | 12 |
| Barbados | BB | 5 | 5 | 5 | 12 |
| Belgium | BE | 0 | 0 | 0 | 12 |
| Bulgaria | BU | 0 | 5 | 5 | 12 |
| Canada | CA | 0 | 10 | 0 | XII |
| China | CH | 10 | 10 | 10 | 11 |
| Commonwealth* | See Below | 0 | 0 | 0 | III |
| Cyprus | CY | 0 | 0 | 0 | 14 |
| Czech Republic | EZ | 10 | 0 | 0 | 12 |
| Denmark | DA | 0 | 0 | 0 | 12 |
| Egypt | EG | 0 | 0 | 15 | 13 |
| Estonia | EN | 5 | 10 | 10 | 12 |
| Finland | FI | 5 | 0 | 0 | 12 |
| France | FR | 5 | 0 | 0 | 12 |
| Germany | GM | 0 | 0 | 0 | 12 |
| Greece | GR | 0 | 30 | 0 | VII |
| Hungary | HU | 0 | 0 | 0 | 11 |
| Iceland (begin 1/1/09)** | IC | 0 | 5 | 0 | 12 |
| India | IN | 10 | 15 | 15 | 12 |
| Indonesia | ID | 10 | 10 | 10 | 13 |
| Ireland | EI | 0 | 0 | 0 | 12 |
| Israel | IS | 15 | 10 | 10 | 14 |
| Italy | IT | 10 | 8 | 5 | 12 |
| Jamaica | JM | 10 | 10 | 10 | 12 |
| Japan | JA | 0 | 0 | 0 | 12 |
| Kazakhstan | KZ | 10 | 10 | 10 | 12 |
| Korea, Rep. Of | KS | 15 | 10 | 10 | 14 |
| Latvia | LG | 5 | 10 | 10 | 12 |
| Lithuania | LH | 5 | 10 | 10 | 12 |
| Luxembourg | LU | 0 | 0 | 0 | 13 |
| Mexico | MX | 10 | 10 | 10 | 12 |
| Morocco | MO | 10 | 10 | 10 | 12 |
| Netherlands | NL | 0 | 0 | 0 | 13 |
| New Zealand | NZ | 10 | 10 | 10 | 12 |
| Norway | NO | 0 | 0 | 0 | 10 |
| Pakistan | PK | 0 | 30 | 0 | VIII |
| Philippines | RP | 15 | 15 | 15 | 13 |
| Poland | PL | 10 | 10 | 10 | 13 |
| Portugal | PO | 10 | 10 | 10 | 13 |
| Romania | RO | 15 | 10 | 10 | 12 |
| Russia | RS | 0 | 0 | 0 | 12 |
| Slovak Republic | LO | 10 | 0 | 0 | 12 |
| Slovenia | SI | 5 | 5 | 5 | 12 |
| South Africa | SF | 0 | 0 | 0 | 12 |
| Spain | SP | 8 | 8 | 5 | 12 |
| Sri Lanka | CE | 0 | 10 | 10 | 12 |
| Sweden | SW | 0 | 0 | 0 | 12 |
| Switzerland | SZ | 0 | 0 | 0 | 12 |
| Thailand | TH | 8 | 5 | 15 | 12 |
| Trinidad/Tobago | TD | 15 | 30 | 0 | 14 |
| Tunisia | TS | 10 | 15 | 15 | 12 |
| Turkey | TU | 5 | 10 | 10 | 12 |
| Ukraine | UP | 10 | 10 | 10 | 12 |
| United Kingdom | UK | 0 | 0 | 0 | 12 |
| Venezuela | VE | 5 | 10 | 10 | 12 |
| Other Countries | 30 | 30 | 30 |
*Commonwealth includes: Armenia(AM), Azerbajian(AJ), Belarus(BO), Georgia(GG), Kyrgyzstan(KG), Moldavia(MD), Tajikistan(TI), Turkmenistan(TX), Ukraine(UP), and Uzbekistan(UZ)
**Iceland tax treaty rates and article were revised effective 1/1/09. Previous Article (14), did not reduce rate for Inc code 11.
