Details of the income and capital tax treaty between Hong Kong and France and its additional protocol, both signed on 21 October 2010, have become available. The treaty was concluded in the English and French languages, each text having equal authenticity. The treaty generally follows the OECD Model Convention. The maximum rates of withholding tax are: -   10% on dividends; -   10% on interest, subject to exceptions including an exemption for interest paid (i) to the government of a contracting state, and (ii) to financial establishments appointed by the governments of the contracting states; -   10% on...