The income tax treaty and protocol between Croatia and Oman, signed on 21 December 2009, entered into force on 16 February 2011. The treaty generally applies from 1 January 2012. The treaty was concluded in the Croatian, Arabic and English languages, each text having equal authenticity. In the case of divergence, however, the English text prevails. The treaty generally follows the OECD Model Convention. The maximum rates of withholding tax are: -   0% on dividends (Art. 10(1) of the treaty); -   5% on interest, subject to an exception (Art. 11(2) of the treaty); and -   10% on...