Details of the income and capital tax treaty and protocol betweenLuxembourg and India, signed on 2 June 2008, have become available. The treaty was concluded in French, Hindi and English, each text having equal authenticity. The treaty generally follows the OECD Model Convention (2005). The maximum rates of withholding tax are: -   10% on dividends (Art. 10(2)); -   10% on interest, except on interest paid to (i) the government, a political subdivision or local authority of the other contracting state, or (ii) any other entity as will be periodically agreed by the competent authorities of the contracting states...