Details of the income and capital tax treaty and protocol between Spain and Kazakhstan, signed on 2 July 2009, have become available. The treaty was concluded in the Spanish, Kazakh, Russian and English languages, each text having equal authenticity. The treaty generally follows the OECD Model Convention. The maximum rates of withholding tax are: -   15% on dividends in general, 5% if the beneficial owner is a company holding directly or indirectly at least 10% of the capital of the company paying the dividends (Art. 10(2) of the treaty); -   10% on interest (Art. 11(2) of the treaty)....