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Argentina-Qatar tax treaty enters into force

25 February 2021

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Tax Alerts, National/Federal Taxation, T...

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Argentina, Qatar

The treaty reduces withholding rates on dividend payments, interest and royalties. It also establishes permanent establishment rules. Taxpayers should determine what effect the treaty’s provisions have on their operations. On 31 January 2021, Argentina notified the Qatar Government that it had completed the internal requirements for the entry into force of the Tax Treaty for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income and on Capital (the Treaty) signed between Argentina and Qatar.Article 30 of the Treaty states that it will enter into force on the date of the last notification...