Details of the income tax treaty and protocol between Ireland and Hong Kong, signed on 22 June 2010, have become available. The treaty was concluded in English language and generally follows the OECD Model Convention. The taxes covered by the treaty are: in the case of Hong Kong: -   profits tax; -   salaries tax; -   property tax; and in the case of Ireland: -   income tax; -   income levy; -   corporation tax; and -   capital gains tax. Withholding tax The treaty applies maximum rates of withholding tax for any dividends, interest and royalty...