Japan's Ministry of Finance has announced that the pending income tax treaty with Qatar will enter into force on 30 December 2015. The treaty, signed 20 February 2015, is the first of its kind between the two countries. Taxes Covered The treaty covers Japanese income tax, corporation tax, special income tax for reconstruction, local corporation tax and local inhabitant tax. It covers Qatari taxes on income. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services within a Contracting State through employees or other engaged personnel for the same or...