28 Argentina does not have a tax treaty with the U.S. Russia does have a treaty with the U.S. a. Argentina is unwilling to reduce its withholding tax rates on interest/dividend payments to U.S. investors. Ob. Russia is willing to reduce its withholding tax rates on interest/dividend payments to U.S. investors so that it could attract U.S. investments. Oc. Both a and b are correct. Od. Neither a nor b are correct