DIVIDENDS AND BILATERAL TREATY

lets say company A(PARNET COMPANY) pay 25% tax and company B(SUBSIDAIRY) pays 20% tax and also there is a bilateral treaty between them when the subsiairy remits dividends to parent company there have to pay 10% tax on dividends.

DOUBT – in this case when the A(PARNET COMPANY) pay the additioanl 5% taxx on the profits of the company B(SUBSIDAIRY) would it subtract the tax that the company B already paid on the remittance of dividends?