Details of the Bahrain - Morocco Income Tax Treaty (2000), signed on 7 April 2000, have become available. The treaty was concluded in the Arabic language. The treaty generally follows the OECD Model. The maximum rates of withholding tax are: -   10% generally on dividends, but 5% if the receiving company owns at least 10% of the capital of the company paying the dividends (Art. 10(2) (a) and (b)); -   10% on interest (Art. 11(2)). An exemption applies to interest paid to the other contracting state, one of its political subdivisions or local authorities or the central bank...