12 April 2012 Details of the Germany - Taiwan Private Tax Agreement, signed on 28 December 2011, have become available. The agreement was concluded in the German, Chinese and English languages, each text having equal authenticity. In the case of divergence, however, the English text prevails. The agreement generally follows the OECD Model. The maximum rates of withholding tax are: -   10% on dividends; 15% if the distributing company is a German real estate investment company that is tax-exempt regarding all or parts of its profits or that can deduct the distributions in determining its profits; -   10%...