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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 30

Termination

This Agreement shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Agreement not earlier than five years from its entry into force, through diplomatic channels, by giving notice of termination at least six months before the end of the calendar year. In such event, the Agreement shall cease to 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 the notification of termination is given; 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 the notification of termination is given.

IN WITNESS THEREOF, the undersigned, duly authorised to this end, have signed this Agreement.

DONE in duplicate at Doha on 17 March 2013, in the Italian, Arabic and English languages, all texts being equally authentic. In case of any divergence, the English text shall prevail.

FOR THE GOVERNMENT OF THE REPUBLIC OF SAN MARINO:

JOSÉ MANUEL DE MOLLINEDO

FOR THE GOVERNMENT OF THE STATE OF QATAR:

MOFTAH JASSIM AL-MOFTAH