Details of the amending protocol to the Austria - Liechtenstein Income and Capital Tax Agreement (1969), signed on 29 January 2013, have become available. The most important amendments contained in the protocol are: -   a withholding tax rate of 0% on dividends if the beneficial owner is a company (other than a partnership) which at the time of the payment of the dividends has held for an uninterrupted period of 12 months directly at least 10% of the capital of the company paying the dividends; -   a withholding tax rate of 0% on interest; -   an exchange...