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Details of the Hong Kong - Italy Income Tax Agreement (2013) (the Treaty), signed on 14 January 2013, have become available. The Treaty was concluded in the English and Italian languages, each text having equal authenticity.
The maximum rates of withholding tax are:
| - | 10% on dividends; | |
| - | 12.5% on interest, subject to exceptions; and | |
| - | 15% o… |
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