I don't think that was the question. Your answer is also incorrect in that SFL pays taxes to a large number of countries around the world but does not of course pay income taxes because Bermuda does not have one.
As to the tax on SFL (FRO too) and dividends they are reported by SFL as being qualified. At least 4 major brokerage houses, however, disagree and report as unqualified. I send a copy of the press release from SFL and FRO with my tax return and have been audited on other items, but not SFL/FRO dividends being qualified for the 15% tax rate.