The pending income tax treaty between Qatar and Rwanda was signed on 8 February 2021. The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers Qatari income tax and corporate tax and covers Rwanda personal income tax, corporate income tax, withholding taxes, capital gains tax, and tax on rent of immovable property. Residence If a person other than an individual is considered resident in both Contracting States, the competent authorities will determine the company's residence for the purpose of the treaty through mutual agreement, having regard to its place of effective management, the...