Details of the Morocco - Vietnam Income Tax Treaty, signed on 24 November 2008, have become available. The treaty was concluded in the Arabic, Vietnamese, French 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 (2001). The maximum rates of withholding tax are: -   10% on dividends; -   10% on interest. An exemption applies to interest borne and paid by a government or the central bank of a contracting state to the government or the central bank of the other contracting state; and -...