Details of the Algeria - Qatar Income Tax Agreement (2008) [Arabic text], signed on 3 July 2008, have become available. The treaty was concluded only in the Arabic language. The treaty generally follows the OECD Model (2008). Taxes covered by the treaty include, in the case of Algeria, the royalty, the oil income tax and the annual tax on income with respect to activities of research, exploitation and transportation by pipeline of hydrocarbons. The maximum rates of withholding tax are: -   0% on dividends; -   0% on interest; and -   5% on royalties. Deviations from the OECD...