The income tax treaty between Qatar and South Africa entered into force on 2 December 2015 according to a recent update from the South African Revenue Service. The treaty, signed 6 March 2015, is the first of its kind between the two countries. Taxes Covered The treaty covers Qatari income tax, and South African normal tax, withholding tax on royalties, dividends tax, withholding tax on interest, and the tax on foreign entertainers and sportspersons. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted if an enterprise furnishes services within a Contracting State through employees...