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| Payments to Residents of Tax Treaty Countries: | Notes | Artistic Copyrights (Includes Photography) Treaty Rate |
Artistic Copyrights (Includes Photography) Non-Treaty Rate |
| Australia | 2 | 5.00% | 30.00% |
| Austria | 0.00% | 30.00% | |
| Bangladesh | 10.00% | 30.00% | |
| Barbados | 5.00% | 30.00% | |
| Belgium | 0.00% | 30.00% | |
| Bulgaria | 5.00% | 30.00% | |
| Canada | 0.00% | 30.00% | |
| China, People's Republic of | 5 | 10.00% | 30.00% |
| Commonwealth of Ind. States | 1 | 0.00% | 30.00% |
| Cyprus | 0.00% | 30.00% | |
| Czech Republic | 0.00% | 30.00% | |
| Denmark | 0.00% | 30.00% | |
| Egypt | 15.00% | 30.00% | |
| Estonia | 10.00% | 30.00% | |
| Finland | 0.00% | 30.00% | |
| France | 3 | 0.00% | 30.00% |
| Germany | 0.00% | 30.00% | |
| Greece | 0.00% | 30.00% | |
| Hungary | 0.00% | 30.00% | |
| Iceland | 0.00% | 30.00% | |
| India | 15.00% | 30.00% | |
| Indonesia | 10.00% | 30.00% | |
| Ireland | 0.00% | 30.00% | |
| Israel | 10.00% | 30.00% | |
| Italy | 5.00% | 30.00% | |
| Jamaica | 10.00% | 30.00% | |
| Japan | 0.00% | 30.00% | |
| Kazakhstan | 10.00% | 30.00% | |
| Korea, Rep. Of | 10.00% | 30.00% | |
| Latvia | 10.00% | 30.00% | |
| Lithuania | 10.00% | 30.00% | |
| Luxembourg | 0.00% | 30.00% | |
| Mexico | 10.00% | 30.00% | |
| Morocco | 10.00% | 30.00% | |
| Netherlands | 0.00% | 30.00% | |
| New Zealand | 10.00% | 30.00% | |
| Norway | 0.00% | 30.00% | |
| Pakistan | 0.00% | 30.00% | |
| Philippines | 15.00% | 30.00% | |
| Poland | 10.00% | 30.00% | |
| Portugal | 10.00% | 30.00% | |
| Romania | 10.00% | 30.00% | |
| Russia | 0.00% | 30.00% | |
| Slovak Republic | 0.00% | 30.00% | |
| Slovenia | 5.00% | 30.00% | |
| South Africa | 0.00% | 30.00% | |
| Spain | 5.00% | 30.00% | |
| Sri Lanka | 10.00% | 30.00% | |
| Sweden | 0.00% | 30.00% | |
| Switzerland | 0.00% | 30.00% | |
| Thailand | 5.00% | 30.00% | |
| Trinidad & Tobago | 0.00% | 30.00% | |
| Tunisia | 15.00% | 30.00% | |
| Turkey | 10.00% | 30.00% | |
| Ukraine | 10.00% | 30.00% | |
| United Kingdom | 4 | 0.00% | 30.00% |
| Venezuela | 10.00% | 30.00% |