The main features of the tax treaty are:
The general withholding tax rate regarding dividends amount:
The general withholding tax rate regarding interest is 5%. The general withholding tax rate is reduced to 0% if interest payments are made to the government, a local authority or the Central Bank.
The withholding tax rate regarding royalties is 5%. No reduced tax rates apply.
Capital gains realized with the transfer of shares may be taxed in the source state.
Capital gains can only be taxed in the residence state of the owner of the shares owns less than 50% of the transferred shares, the capital gains on the shares is a result of a reorganization, merger, demerger or similar transactions.
States could still tax dividend payments to substantial shareholders of 10 years after their emigration.