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Update - Tax Treaty between Kazakhstan and Qatar Signed

31 December 2014

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Treaty Development

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Kazakhstan-Qatar

On 19 January 2014, officials from Kazakhstan and Qatar signed an income tax treaty. The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers Kazakh corporate income tax and individual income tax, and Qatari taxes on income. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services within a Contracting State through employees or other engaged personnel for the same or connected project for a period or periods aggregating more than 6 months in any 12 month period. Withholding Tax Rates Dividends -...