Details of the first-time income tax treaty and related protocol between Singapore and Russia , signed on 9 September 2002, have become available. The treaty was concluded in the Russian and English languages, each text having equal authenticity. In the case of divergence, however, the English text prevails. The treaty generally follows the UN Model Convention. The maximum rates of withholding tax are: -   10% on dividends in general, but 5% if paid to (i) the Government of the other contracting state; and (ii) a company which directly holds at least 15% of the share capital and has invested...