The amending protocol, signed on 14 January 2008, to the France-Qatar income, capital and inheritance tax treaty of 4 December 1990, entered into force on 23 April 2009. The protocol generally applies retroactively 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 the protocol); -   the protocol introduces a new Art. 16A covering other income (Art. 16A of...