Details of the first-time income tax treaty between Romania and Qatar, signed on 24 October 1999, have become available. The treaty was concluded in the Romanian, Arabic and English languages, all texts 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: -   3% on dividends (Art. 10(2) of the treaty); -   3% on interest, subject to exemptions for interest arising in a state if: (i) it is derived and beneficially owned by the government of the other state, a...