Iran and Croatia
Both countries signed a tax treaty in Tehran in May 2003, the treaty comes into force on the 30 of October 2008, and will generally apply from 1st January 2009.

Jordan and Azerbaijan
The income and tax treaty signed in May 2008 has now been ratified on the 2nd of October 2008.

Kuwait and Bosnia-Herzegovina
Both jurisdictions signed a tax treaty on the 28th of October 2008.

Libya and UK
Both countries have signed a double tax treaty on 17th November 2008. The treaty largely follows the OECD Model Double Taxation Convention. Important features include, with one exception, the complete elimination of source-country withholding taxes on dividends, interest and royalty payments. In the UK the provisions of the convention will be effective from 1st April 2009. The UK is also expected to approach Ethiopia in the next few months for a similar treaty.

Qatar and China
The income tax treaty signed in April 2001 entered into force on 21st October 2008 and will come into effect on 1st January 2009.
The withholding tax rates are 10% on dividends; on interest (with some exemptions on payments to governments); and on royalties.
Deviations from the OECD model include:
a)building site, construction, or assembly will constitute a permanent establishment (PE) if such a site and activities continue longer than 9 months;
b) farms and orchards can be deemed PEs.
c) a person (not an independent agent) who habitually exercises authority on contracts in the name of their principal, shall be deemed to have a PE (unless their activities are solely covered by the treaty's exclusion clause)

Qatar and Cyprus
A tax treaty was signed between both countries on the 11th of November 2008.

Qatar and Greece
Income tax treaty was signed in Doha on the 26th October 2008.

Qatar and Poland
An income tax treaty was signed between both countries on the 18th November 2008.

Qatar and Portugal
Both countries have begun income tax treaty negotiations; the first round was held in Lisbon in the last week of November 2008.

Qatar and Switzerland
Both countries signed an air transport income tax agreement on the 30th November 2008.

Saudi Arabia and The Netherlands
An income tax treaty and protocol were signed on the 13th October 2008. Maximum rates on withholding tax are 10% on dividends, but 5% if receiving company (excl partnerships) owns directly at least 10% of the company's voting power; 5% on interest (with some exceptions); and 7% on royalties. There are some deviations from the OECD, including a wider definition on the term 'permanent establishment'. The transport tax treaty signed in 1991 remains in effect, and prevails in case of differences.

Saudi Arabia and Uzbekistan
Saudi and Uzbekistan signed a tax treaty in Riyadh on the 18th November 2008.

Syria and Czech Republic
The Syrian parliament has finally approved the income tax treaty and protocol that the two countries signed in May; approval was announced on the 1st of December 2008.

Syria and Slovak Republic
Both countries initialled an income tax treaty and protocol in Damascus on the 22nd of October 2008.

UAE and Germany
Treaty negotiations continued to a third round in October 2008, with the German Ministry of Finance announcing that parties could not agree - whilst intentions were announced to proceed to another round, no further indications have been made public.

UAE and Japan
Both countries are close to concluding a tax treaty. Negotiations were launched in November 2006, closely followed by talks between Japan and Kuwait. The plans will add further incentives for Japanese firms to do business with the UAE, which provides almost 28% of Japan's oil, second only to Saudi Arabia, which provides 29.5%. The treaty would also benefit the estimated 2,800 Japanese nationals currently residing in the UAE. Plans for a Free-Trade Agreement (FTA) between Japan and the Gulf Cooperation Council (GCC) are also believed to be progressing.