The income tax treaty between Qatar and Uzbekistan entered into force on 12 February 2024. The treaty, signed 6 June 2023, is the first of its kind between the two countries. Taxes Covered The treaty covers Qatar taxes on income and Uzbekistan tax on income (profit) of legal persons and tax on income of individuals. 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 management, the place where it is...