Details of the income tax treaty and protocol between The Cezech Republic and Cyprus, signed on 28 April 2009, 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: -   0% on dividends, if the beneficial owner is a company which holds directly at least 10% of the capital of the distributing company for an uninterrupted period of 1 year, and 5% in all other cases; -   0% on interest; and -   10% on royalties.  Deviations from the OECD Model include...