24 December 2012 Report from IBFD Tax Treaties Unit On 22 December 2012, the Czech Republic - Denmark Income Tax Treaty (2011) entered into force. The treaty generally applies from 1 January 2013. From this date, the new treaty generally replaces the former Czechoslovakia - Denmark Income and Capital Tax Treaty (1982), as amended by the 1992 protocol. The maximum rates of withholding tax are: -   15% on dividends in general. However, the rate is 0% if the beneficial owner is:     -   a company (other than a partnership) which holds directly at least 10% of the capital of the...