Details of the Saudi Arabia - Tunisia Income Tax Treaty (2010), signed on 8 July 2010, have become available. The treaty was concluded only in the Arabic language. The treaty generally follows the OECD Model (2008). The maximum rates of withholding tax are: -   5% on dividends; -   5% on interest generally, and 2.5% on bank interest; and -   5% on royalties. Deviations from the OECD Model (2008) include that: -   in article 4, the term resident includes any legal person established under the laws of a contracting state for a religious, charitable, educational, scientific or...