Qatar published the decree for the ratification of the pending income tax treaty with Saudi Arabia on 13 February 2025. The treaty, signed 30 May 2024, is the first of its kind between the two countries. Taxes Covered The treaty covers Qatari income taxes and covers Saudi income tax and Zakat. Residence If a person other than an individual is considered resident in both Contracting States, the competent authorities will determine the person's residence for the purpose of the treaty through mutual agreement, having regard to its place of effective management, the place where it is incorporated or otherwise constituted...