Details of the income and capital tax treaty between Luxembourg and Qatar, signed on 3 July 2009, have become available. The treaty was signed in the Arabic, English and French languages each text having equal authenticity. The treaty generally follows the OECD Model Convention (2008). The maximum rates of withholding tax are: -   10% on dividends. However, the rate is (i) 0% if the receiving company owns directly at least 10% of the capital of the company paying the dividends; and (ii) 5% if dividends are received by an individual who owns directly at least 10% of the capital...