Details of the Croatia – Qatar Income Tax Treaty (2008), signed on 24 June 2008, have become available. 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 (2010). The maximum rates of withholding tax are: -   0% on dividends; -   0% on interest; and -   10% on royalties. Deviations from the OECD Model (2010) include that: -   the term permanent establishment (PE) includes a farm or plantation (article 5(2)(g)); -   a building site, a construction,...