Details of the income tax treaty and protocol between the Netherlands and Saudi Arabia signed on 13 October 2008 (the Treaty and Protocol), have become available. The Treaty was signed in the Dutch, Arab and English languages, each text having equal authenticity. However, in case of divergences, the English text prevails. The Treaty generally follows the OECD Model Convention (2008). The maximum rates of withholding tax are: -   10% generally on dividends, but 5% if the receiving company (other than a partnership) owns directly at least 10% of the voting power of the company distributing the dividends (Art. 10(2)(a)...