Details of the income and capital tax treaty and protocol between Austria and Bahrain, signed on 2 July 2009 in Vienna, have become available. The treaty was concluded in the German, Arabic and English languages, each text having equal authenticity. In the case of divergence, however, the English text prevails. The treaty generally follows the OECD Model Convention and the protocol of the treaty explicitly mentions that the OECD commentary, as it may be revised from time to time, is relevant for the interpretation of the treaty. The maximum rates of withholding tax are: -   0% on dividends; -...