Details of the income and capital tax treaty and protocol between Estonia and Greece, signed on 4 April 2006, have become available. The treaty was concluded in the Estonian, Greek 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 C9onvention (2008). The maximum rates of withholding tax are: -   5% on dividends if the beneficial owner is a company (other than a partnership) which holds directly at least 25% of the capital of the company paying the dividends; 15% of the gross amount...