Details of the Bulgaria - Switzerland Income and Capital Tax Agreement (2012), signed on 19 September 2013, have become available. The treaty was concluded in the German, Bulgarian 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. The maximum rates of withholding tax are: - 10% on dividends generally. However, the rate is 0% on dividends paid to a company, other than a partnership, which holds directly at least 10% of the capital of the company paying the dividends for at least 1 year prior...