Details of the first-time income tax treaty and protocol between Malaysia and Saudi-Arabia signed on 31 January 2006, have become available. The treaty was concluded in the Malay, 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 (2001). The maximum rates of withholding tax are: -   5% on dividends; -   5% on income from debt claims, subject to an exception for payments by or to the government (as defined); and -   8% on royalties Deviations from the UN Model...