Details of the income tax treaty, protocol and exchange of notes between the Netherlands and Japan, signed on 25 August 2010, have become available. Once in force, the new treaty will replace the Netherlands-Japan income tax treaty of 3 March 1970, as amended by the 1992 protocol. The treaty was concluded in the English language only. The treaty generally follows the OECD Model Convention. The maximum rates of withholding tax are: -   10% on dividends generally, but 5% if the beneficial owner is a company owning directly or indirectly at least 10% of the voting power of the company...