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(5) Nil on literary, dramatic, musical or artistic work. (6) Nil if paid to the Government of the other state. (7) This rate applies for patents, trademarks, designs or models, plans, secret formulas or processes, or any industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience. (8) 15 per cent if received by a company controlling less than 25 per cent of the voting power (9) 15 per cent if received by a company controlling less than 10 per cent of the voting power (10) Nil if paid to a Government, bank or financial institution (11) The treaty provides for withholding taxes on dividends but Greece does not impose any withholding tax in accordance with its own legislation (12) 5 per cent on film royalties (13) 5 per cent if received by a company controlling less than 50 per cent of the voting power (14) This rate applies to individual shareholders regardless of their percentage of shareholding. Companies controlling less than 10 per cent of the voting shares are also entitled to this rate (15) 10 per cent for payments of a technical, managerial or consulting nature. (16) Treaty rate 15 per cent, therefore restricted to Cyprus legislation rate (17) 10 per cent if dividend paid by a company in which the beneficial owner has invested less than US$100.000. (18) If investment is less than 200.000 euro, dividends are subject to 15 per cent withholding tax which is reduced to 10 per cent if the recipient company controls 25 per cent or more of the paying company. (19) No withholding tax for interest on deposits with banking institutions. (20) Azerbaijan, Armenia, Kurghystan, Moldova, Tajikistan, Ukraine and Uzbekistan apply the USSR/Cyprus treaty. (21) 10 per cent on interest received by a financial institution or when it relates to sale on credit of any industrial, commercial or scientific equipment or of merchandise. (22) This rate applies for any copyright of literary, dramatic, musical, artistic or scientific work. A 10 per cent rate applies for industrial, commercial or scientific equipment. A 15 per cent rate applies for patents, trade marks, designs or models, plans, secret formulae or processes. (23) This rate applies to companies holding directly at least 25 per cent of the share capital of the company paying the dividend. In all other cases the withholding tax is 10 per cent. (24) This rate does not apply if the payment is made to a Cyprus international business entity by a resident of Bulgaria owning directly or indirectly at least 25% of the share capital of the Cyprus entity. This provision is now ineffective since the Cyprus tax regime does not allow for international business companies as from 1 January 2003. The transitional period for existing international business companies expires on 31 December 2005. (25) 7 per cent if paid to bank or financial institution. 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