Details of the new income tax treaty and protocol between Germany and Malaysia, signed on23 February 2010, have become available. The treaty was concluded in the German, Malaysian and Englishlanguages, 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% in general; 5% if the beneficial owner is a company (other than a partnership) which holds directly at least 10% of the capital of the company paying the dividends; -   10% on interest, subject to exceptions...