Details of the income and capital tax treaty and protocol between Liechtenstein and Uruguay, signed on 18 October 2010, have become available. The treaty was concluded in the English and Spanish languages, each text having equal authenticity. The treaty generally follows the OECD Model Convention. The maximum rates of withholding tax are: -   5% of the gross amount of the dividends if the beneficial owner is a person other than an individual which holds directly at least 10% of the capital of the company paying the dividends; 10% of the gross amount of the dividends in all other cases;...