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 a company holds 10 percent of the voting power of a company, their applicable tax rate is 5 percent.
Dividend tax rate and income tax rate could be calculated differently. 5 percent may not be the tax rate across the board. 