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This agreement applies to taxes on income. A Permanent Establishment is formed by a construction project or the furnishing of services for a period exceeding six months (Article 5). Dividends (Article 10) and interest (Article 11) arising in one territory and paid to a resident of the other are taxable only in that other territory. Royalties may be taxed in the source territory, but the withholding tax cannot exceed 5% (Article 12). Both Guernsey and Qatar eliminate double taxation through a credit method, as outlined in their respective clauses under Article 23.

Agreement between the Government of the STATE OF QATAR and the Government of GUERNSEY for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income

The Government of the State of Qatar and the Government of Gurnsey, desiring to conclude an Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital,

Have agreed as follows:

Contents

Article 1 - Persons Covered

Article 2 - Taxes Covered

Article 3 - General Definitions

Article 4 - Resident

Article 5 - Permanent Establishment

Article 6 - Income from Immovable Property

Article 7 - Business Profits

Article 8 - Shipping and Air Transport

Article 9 - Associated Enterprises

Article 10 - Dividends

Article 11 - Interest

Article 12 - Royalties

Article 13 - Capital Gains

Article 14 - Independent Personal Services

Article 15 - Dependent Personal Services

Article 16 - Directors' Fees

Article 17 - Artistes and Sportspersons

Article 18 - Pensions and Annuities

Article 19 - Government Service

Article 20 - Teachers and Researchers

Article 21 - Students, Business Apprentices and Trainees

Article 22 - Other Income

Article 23 - Elimination of Double Taxation

Article 24 - Non-Discrimination

Article 25 - Mutual Agreement Procedure

Article 26 - Exchange of Information

Article 27 - Members of Diplomatic Missions and Consular Posts

Article 28 - Entry into Force

Article 29 - Termination

Article 1
Persons Covered

This Agreement shall apply to persons who are residents of one or both of the Parties.

Article 2
Taxes Covered

This Agreement shall apply to taxes on income imposed on behalf of a Party or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.
There shall be regarded as taxes on income, all taxes imposed on total income or on elements of income.
The existing taxes to which the Agreement shall apply are:
1. in the case of the State of Qatar:
  - Taxes on income or profits;
  (Hereinafter referred to as 'Qatari tax').
2. in the case of Guernsey:
  1. Income tax;
  2. Dwellings profits tax;

Article 1Persons Covered

Article 2Taxes Covered

Article 1
Persons Covered

Article 2
Taxes Covered