Details of the Bulgaria - Qatar Income Tax Treaty (2010), signed on 30 December 2010, have become available. The treaty was concluded in the Arabic, Bulgarian and English 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; -   3% on interest; and -   5% on royalties. Deviations from the OECD Model (2008) include the following: -   in article 4, the term "resident" means, in the case of Qatar, any individual who has...