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Protocol to Tax Treaty between China and Qatar has Entered into Force — Orbitax Tax News & Alerts

China's State Tax Administration has announced that the amending protocol to the 2001 income tax treaty between China and Qatar entered into force on 24 August 2021. The protocol, signed 11 March 2021, provides that an enterprise of a Contracting State obtaining income from the operation of aircraft in international traffic in the other Contracting State shall be exempt from Value Added Tax in that other Contracting State. The protocol is effective for income received on or after 1 April 2021.