Details of the first-time income and capital tax treaty between Austria and Barbados, signed on 27 February 2006, have become available. The treaty was concluded in the German and English languages, each text having equal authenticity. The treaty generally follows theOECD Model Convention.. The maximum rates of withholding tax are: -   15% on dividends (5% if the beneficial owner of the dividends is a company which holds directly at least 10%of the capital of the company distributing the dividends); and -   0% withholding tax on interest and royalties The treaty permits both states to levy a branch profits...