Details of the first-time income tax treaty between the Cezech Republic and New Zealand, signed on 26 October 2007, have become available. The treaty was concluded in the English and Czech languages, each text having equal authenticity. The treaty generally follows the OECDE Model Comvention. The maximum rates of withholding tax are: -   15% on dividends; -   10%on interest, subject to exceptions; and -   10% on royalties Deviations from the OECD Model include that: -   the furnishing of services, including managerial or consultancy services, by an enterprise of a contracting state or through employees or other...