Details of the Germany - Oman Income and Capital Tax Agreement (2012) (the Treaty), signed on 15 August 2012, have become available. The Treaty was concluded in the German, 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. The maximum rates of withholding tax are: -   10% in general; 5% if the beneficial owner is a company which holds directly at least 10% of the capital of the company paying the dividends and 15% if the distributing company is a real estate investment company that...