7 May 2014
The tax treaty between Portugal and Qatar entered into force on April 4th, 2014 and will apply for both countries from January 1st, 2015. The treaty was signed on December 12th, 2011, and includes the following withholding rates:
The treaty includes provisions for a service permanent establishment (PE), whereby a PE is considered constituted if services are furnished by an enterprise of one country through employees or other engaged personnel in the other country for the same or connected project for an aggregate period of 6 months within a 12 month period.
The treaty also includes provisions for an insurance PE, whereby a PE is considered constituted when an enterprise of one country engaged in insurance business collects premiums on the territory of the other country or insures risks within the other country through persons other than independent agents. However, this does not apply for reinsurance.
Under the treaty, both countries provide for the credit method to eliminate double taxation.
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