Details have become available of the amending protocol to the Belgium-Malaysia income tax treaty of 24 October 1973 as amended by the 1979 protocol, signed on 18 December 2009. The protocol was signed in the Dutch, French, Malay and English languages all texts being equally authentic. In case of divergences, however, the English text prevails. The maximum rates of withholding tax are: -   10% generally on dividends, but 5% if the receiving company owns directly at least 10% of the capital of the company paying the dividends. The rate is 0% if: (i) the receiving company, for an uninterrupted...