Details of the amending protocol, signed on 14 January 2008, to the France-Qatar tax treaty signed on 4 December 1990 have become available. The protocol was concluded in the French and Arabic languages, both texts being equally authentic. The protocol came into force after ratification in March 2009, with effect from 1 January 2007. Key elements of the protocol are summarized as follows: -   the protocol provides for 0% withholding tax in case of dividends, interest and royalties if the recipient is the beneficial owner (Arts. 8, 9 and 10 of the treaty; Arts. 3, 4 and 5 of...