24 April 2012 Details of the Morocco - Oman Income Tax Treaty (2006), signed on 15 December 2006, have become available. The treaty was concluded in the Arabic language. The treaty generally follows the UN Model (2001). The maximum rates of withholding tax are: -   10% on dividends, reduced to 5% if the beneficial owner is a company which owns at least 10% of the capital of the company paying the dividends; -   10% on interest. An exemption applies to interest paid to the government or the central bank or specific entities of the other contracting state; and...