Details of the Belarus - Qatar Income Tax Treaty (2007), signed on 3 April 2007, have become available. The treaty was concluded in the Arabic, English and Russian languages, all texts being equally authentic. In the case of divergence in interpretation, however, the English text prevails. The treaty generally follows the OECD Model (2008). The maximum rates of withholding tax are: -   5% on dividends; -   5% on interest; and -   5% on royalties. Deviations from the OECD Model (2008) include the following: -   in article 5, a building site, a construction, assembly or installation project...