N. B. Please use the Tax Treaty between Egypt and the Netherlands as a reference, along with the Egyptian Income Tax Law No. 91/2005.

1. What is the rate of withholding tax on dividends from Egypt to a company resident in the Netherlands which:

i. Owns more than 25% of the shares of the Egyptian subsidiary?

ii. Owns less than 25% of the shares of the Egyptian subsidiary?

2. What is the rate of withholding tax on interests from Egypt to a company resident in UK?

3. What is the treatment of capital gains when a company resident in the United Arab Emirates disposes of shares of a company resident in Egypt?

N.B. Use the domestic law and the relevant Tax Treaties to answer the above questions.