Exhibit 1 – Fixed Determinable, Annual or Periodic (FDAP) Withholding Tax Rate Table

COUNTRIES

Dividends paid by US corporations in general Dividends qualifying for direct dividend rate (paid to corpo- rate parents) Interest paid by US obligors in general WHT (%)

Armenia 30 30 0

Australia 15 5 10

Austria 15 5 0

Azerbaijan 30 30 0

Bangladesh 15 10 10

Barbados 15 5 5

Belarus 30 30 0

Belgium 15 5 0

Bulgaria 10 5 5

Canada 15 5 0

China 10 10 10

Cyprus 15 5 10

Czech Republic 15 5 0

Denmark 15 5 0

Egypt 15 5 15

Estonia 15 5 10

Finland 15 5 0

France 15 5 0

Georgia 30 30 0

Germany 15 5 0

Greece 30 30 0

Hungary 15 5 0

Iceland 15 5 0

India 25 15 15

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