Article 1
Persons Covered
This Agreement shall apply to persons who are residents of one or both of the Contracting States.
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June 26, 2026
Agreement between the Government of the State of QATAR and the Government of the Islamic Republic of IRAN for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital
THE GOVERNMENT OF THE STATE OF QATAR AND THE GOVERNMENT OF THE ISLAMIC REPUBLIC OF IRAN
Desiring to conclude an Agreement for the avoidance of double taxation with respect tq 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 - International Traffic
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 - Artists and Sportsmen
Article 18 - Pensions
Article 19 - Government Service
Article 20 - Teachers, Students and Researchers
Article 21 - Other Income
Article 22 - Capital
Article 23 - Method for the Elimination of Double Taxation
Article 24 - Non-Discrimination
Article 25 - Mutual Agreement Procedure
Article 26 - Exchange of Information
Article 27 - Diplomatic and Consular Privileges
Article 28 - Entry Into Force
Article 29 - Termination