Details of the Qatar – Mexico Income Tax Treaty (2012), signed on 14 May 2012, have become available. The treaty was concluded in the Arabic, English and Spanish languages, and each text having equal authenticity. In the case of divergence, however, the English text prevails. The treaty generally follows the OECD Model (2008).
The maximum rates of withholding tax are:
| – | 0% on dividends; | |
| – | 5% on interest if the beneficial own… |