Taxes on IRA and KEOGH for non usa citizen

i saw many diferent response about this but nothing clear (to me at least).
Does anyone know the answer to following specific question:

1. If a prior USA resident leaves USA and is no longer citizen nor resident, how will his withdrawals from an IRA and a KEOGH be treated?

a. Is there any distinction between how IRA and how KEOGH are treated?

b Are withdrawals treated as “effectively connected” income according to Publication 519 and thsu the person is subject to taxes as if he were a USA resident and can claim deductions )eg-charitable donations, etc) against that income?

c. Or are withdrawals treated as other US income of a non USA tax resident and subject to a flat 30% tax rate with no ability to take deductions?

d. do tax treaties apply if the person is resident in a western european country (eg- UK or Spain or Germany) where apparently the treaty states there i sno US wihholding nor taxed payable on pension withdrawals?

thanks



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