23 April 2012 Details of the Austria - Qatar Income and Capital Tax Treaty (2010), signed on 30 December 2010, have become available. The treaty was concluded in the Arabic, English and German languages, all texts being equally authentic. In the case of divergence, however, the English text prevails. The treaty generally follows the OECD Model (2008). The maximum rates of withholding tax are: -   0% on dividends; -   0% on interest; and -   5% on royalties. Deviations from the OECD Model (2008) include the following: -   in article 4, the term "resident" means, in the...