According to a recent update from the Brunei Ministry of Finance, the income tax treaty with Qatar entered into force on 26 August 2016. The treaty, signed 17 January 2012, is the first of its kind between the two countries. Taxes Covered The treaty covers Brunei income tax imposed under the Income Tax Act and petroleum profits tax imposed under the Income Tax (Petroleum) Act, and covers Qatari income tax. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted if an enterprise furnishes services in a Contracting State through employees or other engaged personnel...