Details of the income tax treaty and protocol between Norway and Qatar, signed on 29 June 2009, have become available. The treaty was concluded in the Norwegian, Arabic and English languages, each text having equal authenticity. In the case of divergence, however, the English text prevails. The treaty generally follows the OECD Model Convention. The maximum rates of withholding tax are: -   15% generally on dividends; 5% on dividends if the beneficial owner is a company (other than a partnership) which owns directly at least 10% of the capital of the company distributing the dividends (Art. 10(2)); -  ...