Officials from the Netherlands and Russia have reportedly begun negotiation for an amending protocol to the 1996 tax treaty between the two countries to provide for a minimum withholding tax rate of 15% on dividends and interest. Under the current provisions of the Russia-Netherlands treaty, interest is exempt from withholding and a 5% withholding tax rate applies if the beneficial owner is a company directly holding at least 25% of the paying company's capital and has invested at least 75,00…