Details of the income tax treaty between the Netherlands and Hong Kong, signed on 22 Match 2010, have become available. The treaty was concluded in the English language. The treaty generally follows the OECD Model Convention. The maximum rates of withholding tax are: Dividends – 10% on dividends. However, dividends are exempt if the dividends are received by: -   a company owning directly at least 10% of the capital of the company paying the dividends and: -   the shares of the company receiving the dividends are regularly traded on a recognized stock exchange; or -   at least...