Details of the Gabon - South Africa Income Tax Treaty (2005), signed on 22 March 2005, have become available. The treaty was concluded in English and French, both texts having equal authenticity. The treaty generally follows the OECD Model (2010). The maximum rates of withholding tax are: -   15% on dividends in general and 5% if the beneficial owner is a company, which holds, at least, 25% of the capital of the company paying dividends; -   10% on interest. Exemptions are available when the payer or the recipient of interest is a government entity or a central bank or...