The income tax treaty between Estonia and Qatar was signed on 7 March 2024. The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers Estonian income tax and Qatar income tax and corporation tax. Residence If a person other than an individual is a considered resident of both Contracting States, the competent authorities will determine the person's residence for the purpose of the treaty by mutual agreement, having regard to its place of effective management, the place where it is incorporated or otherwise constituted and any other relevant factors. If no agreement is...