The income tax treaty between the Czech Republic and Qatar entered into force on 25 October 2022. The treaty, signed 21 June 2022, is the first of its kind between the two countries. Taxes Covered The treaty covers Czech taxes on income of individuals and on income of legal persons, and covers Qatari 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 management, the place...