In connection with Uzbekistan, the applicable income tax rate applicable to dividends if the beneficial owner is a company which controls at least 10 per cent of the voting power in the company will be 5 per cent of the gross amount of the dividends, and 15 per cent of the gross amount of the dividends in all other cases.
If a company holds 10 percent of the voting power of a company, their applicable tax rate is 5 percent.
Dividend tax rate and income tax rate could be calculated differently. 5 percent may not be the tax rate across the board. 
( z1 have-condition :ARG1 ( z2 tax :ARG1 ( z3 percentage-entity :value 5 ) :ARG2 ( z4 company ) :ARG1-of ( z5 apply ) ) :ARG2 ( z6 hold :ARG0 z4 :ARG1 ( z7 percentage-entity :value 10 :ARG3-of ( z8 include :ARG2 ( z9 power :mod ( z10 vote :ARG0 z4 ) :poss z4 ) ) ) ) )