According to recent reports, the income tax treaty between Egypt and Qatar has entered into force. The treaty, signed 27 February 2023, is the first of its kind between the two countries. Taxes Covered The treaty covers Egyptian tax on income of individuals, corporate income tax, withholding tax at source, and additional surtaxes. It covers Qatar income tax and corporation tax. 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...