Details of the income tax treaty and protocol between the Netherlands and Switzerland signed on 26 February 2010, have become available. The treaty will replace the Netherlands-Switzerland tax treaty on income and capital and the related protocol of 12 November 1951, as amended by the Supplementary Convention of 22 June 1966. The treaty is concluded in the Netherlands, French and English languages, each text having equal authenticity. In the case of divergence, however, the English text prevails. The treaty generally follows the OECD Model Convention. The maximum rates of withholding tax are: -   15% on dividends generally (Art. 10(2)...