Details of the first-time income tax treaty and related protocol between the Netherlands and Qatar, signed on 24 April 2008, have become available. The Treaty was signed in the Arabic, Dutch and English languages, each text having equal authenticity. In the case of divergence, however, the English text prevails. The treaty generally follows the OECD Model Convention(2005). The maximum rates of withholding tax are: -   10% generally on dividends, but 0% on dividends paid if the receiving company owns directly at least 7.5% of the capital of the company distributing the dividends (Art. 10(2) of the treaty). Pension funds...