Most countries require payers of interest, dividends and royalties to non-resident payees (generally, if a non-domestic postal address is in the payers records) withhold from such payment an amount at a specific rate. Payments of rent may also be subject to withholding tax or may be taxed as business income. The amounts may vary by type of income. A few jurisdictions treat fees paid for technical consulting services as royalties subject to withholding of tax. Income tax treaties may reduce the amount of tax for particular types of income paid from one country to residents of the other country.