Generate a context and a hypothesis.
Context: 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.

Hypothesis: If the beneficial owner is company which controls 5 percent of voting power, the applicable tax rate is 15 percent of the gross amount of the dividends