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San Marino - Qatar Tax Treaty (2013, not yet in force) — Orbitax Tax Hub

Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.

ARTICLE 29

Entry into Force

This Agreement shall enter into force on the date of the last-notification by both Contracting States of the completion of their domestic procedures of ratification necessary for its entry into force. The provisions of the Agreement shall have effect:

  • (a) with respect to taxes withheld at source, to the amounts collected as from the first day of January of the calendar year immediately following that in which this Agreement enters into force; and
  • (b) with respect to the other taxes on income, to taxable periods as from the first day of January of the calendar year immediately following that in which this Agreement enters into force.