Details of the income and capital tax treaty and protocol between Austria and Bulgaria, signed on 20 July 2010, have become available. The treaty was concluded in the German, Bulgarian and English languages, each text having equal authenticity. In the case of divergence, however, the English text prevails. The treaty generally follows the OECD Model Convention. The maximum rates of withholding tax are: -   5% on dividends in general and 0% if the beneficial owner is a company (other than a partnership); -   5% on interest if the beneficial owner is a resident of the other contracting state....