On 27 July 2017, Qatar's Emir Sheikh Tamim bin Hamad Al Thani approved Decree No. 49 of 2017, which gives the income tax treaty with Brunei the force of law under the Qatar legal system. The treaty, signed 17 January 2012, is the first of its kind between the two countries. It was ratified by Qatar in March 2012. Taxes Covered The treaty covers Brunei income tax imposed under the Income Tax Act and petroleum profits tax imposed under the Income Tax (Petroleum) Act, and covers Qatari income tax. Service PE The treaty includes the provision that a permanent establishment...