Details of the newincome and capital tax treaty and protocol between Romania and Austria , signed on 30 March 2005, have become available. The treaty was concluded in the German, Romanian, 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: -   5% on dividends in general and 0% if the beneficial owner is a company holding directly at least 25% of the capital of the company paying the dividends; -   3% on interest (the...