This document contains the following information: Agreement between the United Kingdom and Qatar on the Prevention of Double Taxation. The double taxation agreement entered into force on 27 July 2011. The present document contains the following information: Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the State of Qatar on the Prevention of Double Taxation and the Prevention of Tax Evasion in the Field of Taxes on Income and Capital Gains: London, 25 June 2009. The agreement contains the amendments to the 2010 Protocol. Qatar has a growing network of double taxation (DTT) treaties with currently more than 60 DTTs. The WHT rates under these contracts with respect to dividends, interest and royalties are as follows: We can provide current and historical tax rates, comparison tables and country surveys through our specialized tax databases. We have up-to-date summaries of key facts as well as a detailed analysis of the tax system in jurisdictions around the world covering corporate, personal, corporate and investment taxation. Learn about tax rates, the latest tax news and information on double taxation treaties through our specialized online resources, guides and useful links. WHT also applies to interest, royalties, technical fees, interest, commissions, brokerage fees and other payments for services, among other things. The Implementing Rules excluded certain payments from the scope of the WHT. Dividends are not subject to WHT.
This file may not be suitable for assistive technology users. There is a retention system that requires certain final contract amounts to be withheld from payments to a temporary branch in Qatar. Qatar-based companies and permanent branches are effectively not subject to the retention rules, as they can ensure customs clearance of the final payment by presenting a tax card. A business or branch that makes the payment to its foreign supplier is required to withhold the tax and transfer the funds withheld until the 16th day of the following month to the GTA. In the event that the Company does not make a payment to the GTA, the Company will be liable for penalties. The executive provisions of qatar`s tax law stipulate that income tax paid outside Qatar is deductible as an expense to determine taxable income, provided that such income is taxable in Qatar. Tax treaties and related documents between the United Kingdom and Qatar. See the Withholding tax section of the Business Summary for a list of countries with which Qatar has a tax treaty. EY Global Tax Guides Detailed guides, produced and updated annually by EY, summarizing the tax system and key tax issues in countries around the world, including: This order document has been submitted to Parliament by a government minister by order of Her Majesty.
Order documents are considered by the government to be of interest to Parliament, but do not have to be submitted by legislation. The withholding is the higher value of 3% of the value of the order (minus the value of the delivery and work done abroad) or the contractual balance until the temporary branch submits a letter of authorization from the General Tax Administration. You can find out how to borrow books from the library in our book lending guide. You can receive copies of articles or extracts from books and reports by post, fax or e-mail via our document delivery service. Make sure you are logged in to see the links to these articles. Qatar: PwC`s detailed Global Tax Summaries guide covering a wide range of topics related to corporate and personal tax, with an overview of key developments and quick charts showing the main current tax rates and due dates. Previous corporate tax expenditures dating back to 2010 are also available. A selection of articles reporting on current events and tax developments can be found in the Business Source Corporate database. Access to the Articles is granted to ICAEW members, ACA students and other authorized users in accordance with the Suppliers` Terms of Use. Online tax rates An online pricing tool developed by KPMG that compares corporate, indirect, personal income and social security tax rates within or across a country. Ref: ISBN 9780101803823, Cm.
8038 PDF, 296KB, 26 pages All WHT monthly statements must be submitted online. Proof of online filing must be attached to the paper file. WHT only applies if the payment is made to non-residents or businesses in connection with activities not related to an MOU in Qatar. Since residents and non-residents with an PE in Qatar should have a tax card, in practice, the WHT only applies if payments are made to service providers who do not have a valid tax card. ICAEW assumes no responsibility for the content of a website to which a hyperlink exists from that website. Links are provided “as is” without any express or implied warranty as to the information contained therein. Please refer to the full copyright and disclaimer. . Qatar: Tax Treaty Details of the applicable tax treaties between the United Kingdom and Qatar, provided by HMRC.
Articles are available to registered ICAEW members, ACA students, and other authorized users….