Details have become available of the first-time income tax treaty and related protocol between the Netherlands and Barbados , signed on 28 November 2006. The treaty was signed in the English language and generally follows OECD Model Convention (2005). The maximum rates of withholding tax are: -   15% on dividends generally and 0% if the receiving company for an uninterrupted period of at least 12 months owns directly at least 10% of the capital of the company paying the dividends (Art. 10(2) of the treaty). If the beneficial owner of the dividends is a pension fund, no withholding tax...