Details have become available of the income tax treaty between Belgium-Oman, signed on 16 December 2008 (according to the Belgium Ministry of Finance). The treaty was signed in the French, Dutch, Arabic and English languages, all texts having equal authenticity; however, in case of divergence, the English text prevails. The treaty generally follows the  OECD Model Convention.. The maximum rates of withholding tax are: -   10% on dividends in general, but 5% if paid to a company holding directly at least 10% of the capital of the distributing company, subject to exceptions of Art. 10(2) and (3); -  ...