The rate a treaty names is a ceiling, not a rate. Where domestic law already withholds less, domestic law wins — which is why a UK dividend to almost anywhere is zero while the treaty column says 15. This page applies the lower of the two and tells you which one it took.
Pick the country making the payment, the country receiving it and the type of payment. The direction matters: the matrix is not symmetric, and the country that withholds is the one that pays. Where a treaty makes relief conditional on something that is not a percentage, the condition is printed in full rather than folded into the number.
Where a treaty sets a lower step for a particular subtype of payment, that step is described in the conditions below and is not applied to the figure above.
Ст. 10(3): 0% — компания владеет прямо или косвенно 80%+ голосующих акций в течение 12 месяцев, заканчивающихся датой объявления дивиденда, И проходит тест LOB. Ст. 10(2)(a): 5% при владении 10%+ голосов прямо или косвенно. Для дивидендов REIT льгота ограничена (сноска mm Table 1). Условный процент (contingent interest) — до 15%; избыточное включение по остаточной доле в REMIC — 30%.
The principal purpose test and limitation-on-benefits articles are not here — they do not reduce to a number. Neither are EU directive exemptions, which frequently give zero where a treaty gives 5, 10 or 15. Where a treaty splits the rate by subtype of payment — copyright against film, equipment against know-how — this page shows the residual, higher step and describes the reliefs in words. The pairs not yet collected are shown as such.