Foreignpersons are subject to U.S. tax at a 30% rate on incomethey receive from U.S. sources that consists of:Interest (including certain original issue discount (OID));Dividends;Rents;Royalties;Premiums;Annuities;Compensation for, or in expectation of, servicesperformed;Substitute payments in a securities lending transaction;orOther fixed or determinable annual or periodical gains,profits, or income.