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Treaty between China (People's Rep.) and Qatar – entry into force and details

23 January 2009

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Treaty Development

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China (People’s Rep.)-Qatar

The first-time income tax treaty between China (People’s  Rep.)-Qatar, which was signed on 2 April 2001, entered into force on 21 October 2008 and will become effective as from 1 January 2009. The Treaty was signed in the Chinese, Arabic and English languages, all texts being equally authentic. In event of divergence, the English text prevails. Details of the Treaty are summarized below. The withholding tax rates are: -   10% generally on dividends; -   10% on interest (with certain exemptions for interest paid to the government of a contracting state); and -   10% on royalties.     Deviations from...