Details of the Finland – Cyprus Income Tax Treaty and protocol (2012), signed on 15 November 2012, have become available. The treaty and protocol were concluded in the English language. The treaty generally follows the OECD Model. The maximum rates of withholding tax are: -   dividends:       -   15% in general; -   5% if the beneficial owner is a company (other than a partnership) which controls directly at least 10% of the voting power in the company paying the dividends; -   0% on interest; and -   0% on royalties. Deviations from the OECD Model include that:...