Details have become available of the first-time income and capital tax treaty and the related protocol between Belgium and Qatar, signed on 6 November 2007. The treaty was signed in the Arabic, Dutch, English and French languages, each text having equal authenticity. In the case of divergence, however, the English text prevails. The treaty generally follows the OECD Model Convention (2005). The maximum rates of withholding tax are: -   10% generally on dividends; 5% on dividends paid to an individual who owns directly at least 10% of the capital of the company distributing the dividends and who has been...