Details of the income tax treaty between Norway and Malawi, signed on 8 December 2009, have become available. The treaty was concluded in the English language. The treaty generally follows the OECD Model Convention. Once effective, the treaty will replace the Norway-Great Britain treaty of 2 May 1951 which was extended to Malawi by the exchange of notes. The maximum rates of withholding tax are: -   15% generally on dividends; 5% on dividends if the beneficial owner is a company (other than a partnership) which owns directly at least 10% of the capital of the company distributing the dividends...