Details of the Barbados - Qatar Income Tax Treaty, signed on 6 December 2012 have become available. The treaty was concluded in the Arabic and English languages, both texts having equal authenticity. The treaty generally follows the UN Model (2001). The maximum rates of withholding tax are: -   0% on dividends; -   0% on interest; and -   5% on royalties. Deviations from the UN Model (2001) include that: -   in case of Qatar, the tax liability is not used as a criterion in order to determine the residence status of an individual under article 4(1). Instead,...