Details have become available of the amending protocol to the income tax treaty between the Netherlands and Barbados of 28 November 2006, signed on 27 November 2009. Under the protocol, the maximum withholding tax on dividends would become 15% generally. This rate would be reduced to 0% if the beneficial owner of the dividends is: -   a company which owns directly at least 10% of the capital of the company paying the dividends, provided that (i) the shares of the company receiving the dividends are regularly traded on a recognized stock exchange; or (ii) at least 50% of the...