Details of the income tax treaty and protocol between Switzerland and Turkey, signed on 22 May 2008, have become available. The treaty was concluded in the French, Turkish and English languages, each text having equal authenticity. In case of divergence, the English text shall prevail. The treaty generally follows the OECD Model Convention. The maximum rates of withholding tax are: -   15% on dividends in general and 5% if paid to a company (other than a partnership) which holds directly at least 20% of the capital of the company paying the dividends; -   10% on interest in general,...