<h3>Tax Rates</h3><table><thead><tr><th>Item</th><th>Article reference</th><th>Applicable Rates</th><th>Comments</th></tr></thead><tbody><tr><td>Dividends</td><td>Article 10</td><td>5%<br>10%<br>0%</td><td>5% if the beneficial owner is a company (other than a partnership) holding directly at least 15% of the capital of the paying company.<br>10% in all other cases.<br>0% (residence state only) for listed government bodies under Article 10(3). PE or fixed base income: Article 7 or 14.</td></tr><tr><td>Interest</td><td>Article 11</td><td>8%<br>0%</td><td>8% where the beneficial owner is a resident of the other State.<br>0% (exempt at source) for the other State's Government, subdivisions, local authorities and Central Bank / National Bank, as extended by Article 11(4). PE or fixed base income: Article 7 or 14.</td></tr></tbody></table>
Agreement between the Government of the REPUBLIC OF TAJIKISTAN and the Government of the STATE OF QATAR for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital
StatusIn Force
Signed on22 January 2024
Entered into force20 August 2024
Amended on-
Terminated on-
The Government of the Republic of Tajikistan and The Government of the State of Qatar
Continue Reading
Access Full Content
You're viewing a preview of this document. Please log in to unlock the complete content, annotations, and research tools.
Click here to view details of the free plan and the subscriptions we offer.