The details of the income tax treaty between China (People’s Rep.) - Saudia Arabia have become available. The treaty was signed on 23 January 2006, entered into force on 1 September 2006 and took effect on 1 January 2007. The treaty was signed in English, Chinese and Arabic languages, all texts being equally authentic. In the event of divergence, the English text prevails. Details of the treaty are summarized below. The withholding tax rates are: -   5% on dividends and 0% if the government of the contracting state is the beneficial owner of the dividends; -   10% on...