Individual or company - no difference for the withholding tax rate.

But if you are a company you should pass some tests for LOB (Limitations of benefits). If you do not pass them you are not eligible for the benefit. Benefit is to have 10% withholding rate instead of 30%.

For example the first test is if you are the sole owner of the company are you a resident of the country where the company is registered. If you are not - the DTA benefits do not apply for the company.

If there is a tax treaty when you pay your taxes in the country where you are a resident you can deduct the amount of money that was withholded from the amount of the taxes that you have to pay in your country. You just have to attach the document that you have for the taxes withholded. This is the idea of Double Taxation Agreements (DTA) - to avoid being double taxed.

When there is no DTA between the two countries you have to ask the TAX authorities in the country where you are resident and pay your taxes if they will deduct the withholded amount or part of it from the taxes you have to pay. If the withholding rate is 30% for you (in most countries where there is no DTA this is the rate) and then you have to pay 15% taxes in your country it is possible that you can deduct the withholded amount from the amount the you have to pay and finally you will pay nothing in your country. But you should ask your authorities.

The worst case is when you were at 30% withholding rate and then in your country you have to pay taxes again. Painful.