Details of the newincome and capital tax treaty and protocol between Austria and Vietnam, signed on 2 June 2008, have become available. The treaty was concluded in the German, Vietnamese 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: -   15% on dividends in general, 10% in case of qualifying companies holding directly at least 25% of the capital of the company paying the dividends, and 5% in case of qualifying companies holding directly at...