Details of the Costa Rica - Germany Income and Capital Tax Agreement (2014), signed on 13 February 2014, have become available. The treaty was concluded in the English, German and Spanish languages, each text having equal authenticity. In the case of divergence, however, the English text prevails. The treaty generally follows the OECD Model. The maximum rates of withholding tax are: - 15% on dividends in general; 5% of the gross amount of the dividends if the beneficial owner is a company (other than a partnership) which holds directly at least 20% of the capital of the company paying the...