<P><SPAN style="ignore-font: 'Times New Roman'; ignore-size: 12pt; mso-fareast-ignore-font: 'Times New Roman'; mso-ansi-language: NL; mso-fareast-language: NL; mso-bidi-language: AR-SA">Er komt een nieuw belastingverdrag met Japan. Het nieuwe belastingverdrag wordt in 2010 officieel ondertekend en gepubliceerd. Het nieuwe belastingverdrag moet vanaf 1 januari 2011 toegepast worden. De toegestane bronbelastingen op dividenden, interest en royalty’s zijn in het algemeen verlaagd. </SPAN></P><SPAN style="ignore-font: 'Times New Roman'; ignore-size: 12pt; mso-fareast-ignore-font: 'Times New Roman'; mso-ansi-language: NL; mso-fareast-language: NL; mso-bidi-language: AR-SA">
<P><STRONG>Overzicht bronbelastingen op dividenden, interest en royalty’s</STRONG></P>
<P>
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<TR style="HEIGHT: 13.25pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes">
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<P style="MARGIN: 0cm 0cm 0pt" ><?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /><o:p>&nbsp;</o:p></P></TD>
<TD style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: #f0f0f0; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 0cm; WIDTH: 189pt; PADDING-RIGHT: 0cm; HEIGHT: 13.25pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt" vAlign=top width=252 colSpan=2>
<P style="TEXT-ALIGN: center; MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN style="ignore-font: Verdana; ignore-size: 10pt">Dividenden</SPAN><SPAN style="ignore-size: 10pt"><o:p></o:p></SPAN></P></TD>
<TD style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: #f0f0f0; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 81pt; PADDING-RIGHT: 5.4pt; HEIGHT: 13.25pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt" vAlign=top rowSpan=2 width=108>
<P style="TEXT-ALIGN: center; MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN style="ignore-font: Verdana; ignore-size: 10pt">Interest</SPAN><SPAN style="ignore-size: 10pt"><o:p></o:p></SPAN></P></TD>
<TD style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: #f0f0f0; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 63pt; PADDING-RIGHT: 5.4pt; HEIGHT: 13.25pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt" vAlign=top rowSpan=2 width=84>
<P style="TEXT-ALIGN: center; MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN style="ignore-font: Verdana; ignore-size: 10pt">Royalty’s</SPAN><SPAN style="ignore-size: 10pt"><o:p></o:p></SPAN></P></TD></TR>
<TR style="HEIGHT: 6.7pt; mso-yfti-irow: 1">
<TD style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: #f0f0f0; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 144pt; PADDING-RIGHT: 5.4pt; HEIGHT: 6.7pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt" vAlign=top width=192>
<P style="TEXT-ALIGN: center; MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN style="ignore-font: Verdana; ignore-size: 10pt">Deelnemingsdividenden (deelnemingspercentage</SPAN><SPAN style="ignore-font: Verdana">)</SPAN></P></TD>
<TD style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: #f0f0f0; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 45pt; PADDING-RIGHT: 5.4pt; HEIGHT: 6.7pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt" vAlign=top width=60>
<P style="TEXT-ALIGN: center; MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN style="ignore-font: Verdana; ignore-size: 10pt">Overig</SPAN><SPAN style="ignore-size: 10pt"><o:p></o:p></SPAN></P></TD></TR>
<TR style="HEIGHT: 40.55pt; mso-yfti-irow: 2">
<TD style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext 1pt solid; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 108pt; PADDING-RIGHT: 5.4pt; HEIGHT: 40.55pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt" vAlign=top width=144>
<P style="TEXT-ALIGN: center; MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN style="ignore-font: Verdana; ignore-size: 10pt">Huidige belastingverdrag</SPAN><SPAN style="ignore-size: 10pt"><o:p></o:p></SPAN></P></TD>
<TD style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: #f0f0f0; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 144pt; PADDING-RIGHT: 5.4pt; HEIGHT: 40.55pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt" vAlign=top width=192>
<P style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" ><SPAN style="ignore-font: Verdana; ignore-size: 10pt">5% (25% of meer)</SPAN><SPAN style="ignore-size: 10pt"><o:p></o:p></SPAN></P></TD>
<TD style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: #f0f0f0; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 45pt; PADDING-RIGHT: 5.4pt; HEIGHT: 40.55pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt" vAlign=top width=60>
<P style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" ><SPAN style="ignore-font: Verdana; ignore-size: 10pt">15%</SPAN><SPAN style="ignore-size: 10pt"><o:p></o:p></SPAN></P></TD>
<TD style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: #f0f0f0; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 81pt; PADDING-RIGHT: 5.4pt; HEIGHT: 40.55pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt" vAlign=top width=108>
<P style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" ><SPAN style="ignore-font: Verdana; ignore-size: 10pt">10%</SPAN><SPAN style="ignore-size: 10pt"><o:p></o:p></SPAN></P></TD>
<TD style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: #f0f0f0; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 63pt; PADDING-RIGHT: 5.4pt; HEIGHT: 40.55pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt" vAlign=top width=84>
<P style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" ><SPAN style="ignore-font: Verdana; ignore-size: 10pt">10%</SPAN><SPAN style="ignore-size: 10pt"><o:p></o:p></SPAN></P></TD></TR>
<TR style="HEIGHT: 94.35pt; mso-yfti-irow: 3; mso-yfti-lastrow: yes">
<TD style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext 1pt solid; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 108pt; PADDING-RIGHT: 5.4pt; HEIGHT: 94.35pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt" vAlign=top width=144>
<P style="TEXT-ALIGN: center; MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" align=center><SPAN style="ignore-font: Verdana; ignore-size: 10pt">Nieuwe belastingverdrag</SPAN><SPAN style="ignore-size: 10pt"><o:p></o:p></SPAN></P></TD>
<TD style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: #f0f0f0; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 144pt; PADDING-RIGHT: 5.4pt; HEIGHT: 94.35pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt" vAlign=top width=192>
<P style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" ><SPAN style="ignore-font: Verdana; ignore-size: 10pt">0% (50% of meer)</SPAN><SPAN style="ignore-size: 10pt"><o:p></o:p></SPAN></P>
<P style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" ><SPAN style="ignore-font: Verdana; ignore-size: 10pt">5% (10% of meer)</SPAN><SPAN style="ignore-size: 10pt"><o:p></o:p></SPAN></P></TD>
<TD style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: #f0f0f0; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 45pt; PADDING-RIGHT: 5.4pt; HEIGHT: 94.35pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt" vAlign=top width=60>
<P style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" ><SPAN style="ignore-font: Verdana; ignore-size: 10pt">10%</SPAN><SPAN style="ignore-size: 10pt"><o:p></o:p></SPAN></P></TD>
<TD style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: #f0f0f0; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 81pt; PADDING-RIGHT: 5.4pt; HEIGHT: 94.35pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt" vAlign=top width=108>
<P style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" ><SPAN style="ignore-font: Verdana; ignore-size: 10pt">0% (o.a. financiële instellingen)</SPAN><SPAN style="ignore-size: 10pt"><o:p></o:p></SPAN></P>
<P style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" ><SPAN style="ignore-font: Verdana; ignore-size: 10pt">10% (overig)</SPAN></P></TD>
<TD style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: #f0f0f0; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 63pt; PADDING-RIGHT: 5.4pt; HEIGHT: 94.35pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt" vAlign=top width=84>
<P style="MARGIN: 0cm 0cm 0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto" ><SPAN style="ignore-font: Verdana; ignore-size: 10pt">0</SPAN><SPAN style="ignore-size: 10pt"><o:p></o:p></SPAN></P></TD></TR></TBODY></TABLE></P>
<P style="MARGIN: 0cm 0cm 0pt" ><o:p>&nbsp;</o:p></P></SPAN>