The income tax treaty between Paraguay and Qatar was signed on 11 February 2018. The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers Qatari income tax and Paraguayan individual income tax, corporation tax, income tax on agricultural business, and income tax on small businesses. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services through employees or other engaged personnel in a Contracting State if the activities continue for the same or connected project for a period or periods aggregating more than...