The income tax treaty between Qatar and Spain will enter into force on 6 February 2018. The treaty, signed 10 September 2015, is the first of its kind between the two countries. Taxes Covered The treaty covers Qatari taxes on income and Spanish individual income tax, corporation tax, non-resident income tax, and local taxes on income. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted if an enterprise furnishes services through employees or other engaged personnel if the activities continue within a Contracting State for a period or periods aggregating more than 6 months...