The income and capital tax treaty and protocol between Slovenia and Belarus, signed on 6 October 2010, entered into force on 31 May 2011. The treaty generally applies from 1 January 2012. Details of the income and capital tax treaty and protocol between Slovenia and Belarus, signed on 6 October 2010, have become available. The treaty was concluded in the Slovenian, Russian 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...