Details of the income tax treaty and protocol between Norway and Slovenia, signed on 18 February 2008, have become available. The treaty generally applies from 1 January 2010 and replaces the former Yugoslavia-Norway income and capital tax treaty and protocol of 1 September 1983 in relations between Slovenia and Norway. The treaty was concluded in the Slovenian, Norwegian 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 in general; 0% if...