Details of the Ireland - Thailand Income Tax Treaty (2013), signed on 4 November 2013, have become available. The treaty was concluded in the English language. The treaty generally follows the OECD Model (2010). The maximum rates of withholding tax are: - 10% on dividends (article 10 of the treaty); - 15 % on interest in general (article 11(2)(c) of the treaty), and 10% if the interest is beneficially owned by any financial institution (article 11(2)(a) of the treaty) or owned by a resident of the other contracting state and is paid in respect to a sale on credit of...