I think that Cyprus has it at 15% so it's the same rate as Spain.
I think that 19% is for Spanish companies (if you get dividends from companies in Spain) not for US.
United States - Corporate - Withholding taxes
Detailed description of corporate withholding taxes in United States
taxsummaries.pwc.com
I think that 19% is for Spanish companies (if you get dividends from companies in Spain) not for US.
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