Details of the Hong Kong - Qatar Income Tax Agreement (2013), signed on 13 May 2013, have become available. The treaty was concluded in the Chinese, Arabic and English languages, all texts having equal authenticity. In the case of divergence, however, the English text will prevail. The treaty generally follows the UN Model (2001). The maximum rates of withholding tax are: -   0% on dividends; -   0% on interest; and -   5% on royalties. Deviations from the UN Model (2001) include that: -   the term permanent establishment (PE) defined under article 5(2) includes within its ambit...