20 April 2012 Details of the Gabon - Morocco Income Tax Treaty (1999), signed on 3 June 1999, have become available. The treaty was concluded in the French and Arabic language, each text having equal authenticity. In the case of divergence, however, the French text prevails. The treaty generally follows the OECD Model (2010). The maximum rates of withholding tax are: -   15% on dividends; -   10% on interest. An exemption applies to interest paid to the government or the central bank of the other contracting state; and -   10% on royalties. Deviations from the OECD Model...