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Treaty between Poland and Qatar – details

21 December 2009

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Treaty Development

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Poland; Qatar

Details of the income tax treaty between Poland and Qatar, signed on 18 November 2008, have become available. The treaty was concluded in the Polish, Arabic and English languages, each text having equal authenticity. In the case of divergence, however, the English text prevails. The treaty generally follows the OECD Model Convention. The maximum rates of withholding tax are: -   5% on dividends; -   5% on interest, subject to exceptions for interest paid to (i) the government of the other state; (ii) in respect of loans granted, insured or guaranteed by a public institution for the purposes of...