2 April 2012 Details of the income tax agreement and protocol between Hong Kong - Jersey Income Tax Agreement (2012), signed on 22 February 2012, have become available. The treaty was concluded in the English language. The agreement generally follows the OECD Model Convention. The maximum rates of withholding tax are: -   0% on dividends; -   0% on interest; -   4% on royalties; Deviations from the OECD Model include that: -   the term permanent establishment (PE) includes the furnishing of services, including consultancy services, by an enterprise directly or through employees or other personnel engaged by...