Details of the income tax treaty and protocol between Germany and the United Arab Emirates, signed on 1 July 2010, 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 Convention. The maximum rates of withholding tax are: -   10% in general; 5% if the recipient is a resident of the other contracting state (except for individuals and partnerships) which holds directly at least 10% of the capital of the company paying the...