Details of the income tax treaty between Indonesia and Qatar, signed on 30 April 2006, have become available. The treaty was concluded in the Indonesian, Arabic and English languages, each text having equal authenticity. In the case of divergence, however, the English text prevails. The treaty generally follows the UN Model Convention. The maximum rates of withholding tax are: -   10% on dividends; -   10% on interest, subject to an exception; and -   5% on royalties. There are no provisions for withholding tax rates on service fees (managerial and technical). The treaty permits both states to levy...