Details of the newincome tax treaty and protocol between Turkey and Austria, signed on 28 March 2008, have become available. The treaty was concluded in the German, Turkish 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: -   15% on dividends in general and 5% in case of qualifying companies holding directly at least 25% of the capital of the company paying the dividends (in case a Turkish company pays the dividends, the 5% rate...