Details of the first-timeincome tax treaty and protocol between Turkey and Portugal signed on 11 May 2005, have become available. The treaty was concluded in the Portuguese, 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% if the beneficial owner is a company (other than a partnership) that, for an uninterrupted period of 2 years prior to the payment of the dividends, or for the "lifetime"...