Details of the income tax treaty between Denmark and Croatia, signed on 14 September 2007, have become available. The treaty was concluded in the Croatian, Danish 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: -   10% on dividends in general, but 5% for pension funds or other similar institutions. The 5% rate also applies if the dividend is paid to a company holding directly at least 25% of the capital of the company paying...