Details have become available of the first-time income tax treaty and related protocol between the Netherlands and the United Arab Emirates, signed on 8 May 2007. The treaty was signed in the Arabic, Dutch and English languages, all texts being equally authentic. However, in case of conflict the English text prevails. The treaty generally follows the OECD Model Convention (2005) The maximum rates of withholding tax are: -   10% on dividends generally, but 5% if the receiving company owns directly at least 10% of the capital of the company paying the dividends (subject to exemptions); -   0% on...