Details of the Isle of Man - Luxembourg Income and Capital Tax Treaty (2013) signed on 8 April 2013, have become available. The treaty was concluded in the English language. The treaty generally follows the OECD Model. The maximum rates of withholding tax are: -   15% on dividends. The rate is 5% if the receiving company holds directly at least 10% of the capital of the company paying the dividends (article 10(2) of the treaty); -   0% on interest (article 11(1) of the treaty); and -   0% on royalties (article 12(1) of the treaty). The treaty contains...