Details of the income tax treaty and protocol between Finland and Turkey, signed on 6 October 2009, have become available. The treaty was concluded in the Finnish, Turkish 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: -   15% on dividends in general and 5% if the recipient company owns directly at least 25% of the capital of the company paying the dividends (Art. 10(2)(a) and (b)). In the case of Turkey, the term dividends...