Details of the income tax treaty between Bulgaria and Estonia, signed on 13 October 2008, have become available. The treaty was concluded in the Estonian, 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 exemption if the beneficial owner is a company, which holds directly at least 10% of the capital of the company paying the dividends; -   5% on interest, subject to exceptions for interest...