The income and capital tax treaty between Algeria and the Netherlands was signed on 9 May 2018. The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers Algerian tax on global income, tax of profits of companies, tax on professional activity, patrimony tax, and royalties and taxes on results relating to activities of prospecting, research, exploitation, and transport of hydrocarbons by way of pipelines. It covers Dutch income tax, wages tax, company tax, and dividend tax. Withholding Tax Rates Dividends – 0% if the beneficial owner is a qualifying pension fund; 5% if...