On 31 May 2013, China (People's Rep.) - Netherlands Income Tax Treaty and Protocol (2013) was signed in Beijing. The treaty was concluded in the Chinese, Dutch and English languages, each text having equal authenticity. In the case of divergence, however, the English text prevails. The treaty, which also applies to the Caribbean part of the Netherlands (i.e. Bonaire, Saba and St. Eustatius), generally follows the OECD Model. Once in force, the new treaty will replace the China (People's Rep.) - Netherlands Income Tax Treaty (1987). The maximum rates of withholding tax are: -   10% on dividends (article 10(2)(a)...