Details of the income and capital and protocol between Austria and Hong Kong, signed on 25 May 2010, have become available. The treaty was concluded in the English language. The treaty generally follows the OECD Model Convention. The maximum rates of withholding tax are: -   10% on dividends in general, 0% in case of qualifying companies holding directly at least 10% of the capital of the company paying the dividends; -   0% on interest; and -   3% on royalties. Deviations from the OECD Model include that: -   a building site, a construction, assembly or installation project...