Details of the income tax treaty and protocol between Slovak Republic and Vietnam, signed on 27 October 2008, have become available. The treaty was concluded in the Slovak, Vietnamese 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: -   10% on dividends in general, but 5% if the beneficial owner is a company which controls directly at least 70% of the voting power in the company paying the dividends; -   10% on interest, subject...