The amending protocol, signed on 14 January 2008, to the France-Qatar income, capital and inheritance tax treaty of 4 December 1990, entered into force on 23 April 2009. The protocol generally applies retroactively from 1 January 2007.
Key elements of the protocol are summarized as follows:
| - | the protocol provides for 0% withholding tax in case of dividends, interest and royalties if the recipient … |