5 April 2012 Details of the Switzerland - Taiwan Private Tax Agreement (2007), signed on 8 October 2007, have become available. The agreement was concluded in the English language. The agreement generally follows the OECD Model. The maximum rates of withholding tax are: -   15% on dividends in general; 10% if the receiving company is a beneficial owner (other than a partnership) which holds directly at least 20% of the capital of the company paying the dividends; -   10% on interest, subject to exceptions; -   10% on royalties; Deviations from the OECD Model include that: -  ...