The income and capital tax treaty between Argentina and Qatar entered into force on 31 January 2021. The treaty, signed 19 April 2018, is the first of its kind between the two countries. Taxes Covered The treaty covers Argentine income tax, presumptive minimum income tax, and personal assets tax, and covers Qatari income tax. Residence If a person other than an individual is considered resident in both Contracting States, the competent authorities will determine the company's residence for the purpose of the treaty through mutual agreement. If no agreement is reached, the person will not be entitled to the benefits...