According to an update published by the Philippine Bureau of Internal Revenue on 2 November 2015, the income tax treaty between the Philippines and Qatar entered into force on 19 May 2015. The treaty, signed 14 December 2008, is the first of its kind between the two countries. Taxes Covered The treaty covers Philippine income taxes imposed under the National Internal Revenue Code, and covers Qatari income tax. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise of one Contracting State furnishes services in the territory of the other State through...