Details of the Luxembourg - Taiwan Income and Capital Tax Agreement (2011) and protocol signed on 19 December 2011, have become available. The treaty was concluded in the English language. The treaty generally follows the OECD Model. The maximum rates of withholding tax are: -   10% on dividends, but 15% if the beneficial owner of the dividends is a collective investment vehicle established in the other territory and treated as a body corporate for tax purposes in that other territory (article 10(2) of the treaty); -   10% on interest, but 15% if the beneficial owner of the dividends...