Details of the newincome and capitaltax treaty and protocol between France and the United Kingdom, signed on 19 June 2008, have become available. The treaty was concluded in the French and English languages, each text having equal authenticity. The treaty generally follows the OECD Model Convention. The maximum rates of withholding tax are: -   15% on dividends in general. Dividends are, however, exempt if the beneficial owner controls, directly or indirectly, at least 10% of the capital of the company paying the dividends; -   0% on interest; and -   0% on royalties Deviations from the OECD Model...