MINISTRY OF FINANC E - OECD...30 Man for the A mi dance of Double Isle of Man Taxation and the Prevention of Fisc,11 Eva,ion with respect lo Taxes on Income Convention between the

• ~t:t, ~w MINISTRY OF FINANC E

STATE OF QATAR ST A TUS OF LIST OF RESERVATIONS AND

NOTIFICATIONS AT THE TIME OF DEPOSIT OF THE INSTRUMENT OF RATIFICATION OF THE CONVENTION TO IMPLEMENT TAX TREATY

RELATED MEASURES TO PREVENT BASE EROSION AND PROFIT SHIFTING

1

Deposited on 23 December 2019

This document contains a list of reservations and notifications made by the State of Qatar, as confirmed upon deposit of the instrument

of ratification pursuant to Articles 28(6) and 29(3) of the

Convention.

2


Article 2 - Interpretation of Terms

Notification - Agreements Covered by the Convention

Pursuant to Article 2( 1 )(a)(ii) of the Convention, the State of Qatar

wishes the fallowing Agreements to be covered by the

Corn ention:

3


Other Original/ [) f Date of I C . A 1. ate o f . No Tit c 'ontractmg mem mg s· .ntry mto

. 1

. 1

1gnature 1.

Junsc ict1on nstrument ·orn·

2

Agreement bet ween the

Government of the State of Qatar

and the Council of Ministers of the

Republic of Albania for the Alban ia

Avoidance of Double Taxation and

the Prevention of Fiscal Evasion

with respect to Taxes on lnconw



and the Government of the People's

Democratic Republic of Algeria for

the Avoidance of Double Taxation

and the Prevention of Fiscal Evasion

with respect to Taxes on Income

i4.A§.>, µ 4.1,.i 4.Ap.> ~ ~Li.; \

~I ~ l_,j-'4:!..JI ~l~I ~.>~\

._,.~I t'-4' ~~1 :1,.ij~I ~ 0~

J>..JI J.s. ..,.._ll_ri:>J~ ~ ~ ~~\

Agreement between the


and the Government of the

Algeria

3 Republic of Armenia for the Arm enia

A rnidance of Double Taxation and


with respect tu Taxes on Income


Government of the State of (Jatar


4 Republic of Azerbaijan for the A,.crhaijan

Avoid,rncc of Double Taxation and





and the Government of Barbados

5 for the A vnidance of Double Barhado~

Taxation ancl the Prevention of

Fiscal Evasion with respect to Taxes

on Income




6 Republic of' Belarus for the Belarn~ Avoidance of Double Taxation aml

the Prevention of Fi~cal Evasion

with respect to taxes on Income

4

Original '

18 / 10/2011 14/07/2012

Origin,11 03 / 07 /2008 16 / 03/2011

Original 22 / 04/ 2002 26 / 1 I / 2007

Original 28 / 08 / 2007 24 / 02 / 2008

Original 06 / 12/2012 05 / 06/2013

Original 03/0+/2 007 I+ / I 1 /2007



Governm('nt of the State of Qatar Original 06 / 11/2007 NIA


7 Kingdom of Belgium for the Belgium ... Amending A voidancc of Double Taxation and 22/03/2015 N/A

the Prevention or Fiscal Evasion Instrument I



Go,·ernment of the State of Q,ltar

and the Go\'ernment of Bermuda

8 for th1c· Avoidance of Double Bl!1"111U<-la Original 10/05/2012 10/05/2017

Taxation and the Pre\'ention of

Fiscal Ev,1sion with respect to Taxes

on Income



and the Council of Ministers of Bosnia and

9 Bosnia ,rnd Herzego\"ina for the Original 21/07/2010 .27 /07 /20 I I

Avoidance of Douhlc Taxation and Herzegovina

the Prc\ention of Fiscal with

respect to Taxes on Income

Agreement hetwC'en the


and the Government of His MajC'sty

IO the Sultan and Yang Di -Pertuan of

Brunei ()riginal 17/01/2012 26/08/2016 Brunei Darussalam for the

Avoidance of Douhl!? Taxation an<l

the Pre,ention of Fiscal with

respect tu Taxes on income


Government of the Stat e of Q atar

and the Governm ent of the

11 Republic of Bulgaria for the Bulgaria Original 22/03/2010 23/ I 2/2010 Avoidance of Double Taxation an<l

the Prevention of Fiscal Ev,1sion

with respect to Taxes on Incom e




Rep uh lie of Chad for A mi dance of

Double "Llxation and the I 2 Prevention of Fiscal Evasion with Chari Origin,11 21 / I l/ 1999 08/ I 21 I 999

respect to Taxes on lnt·umc

~J~ 4-o~, _,h.i 4.l,..i 4-o~ ~ <49Li:il

-,.,_x;.) I t'-4' ~_.,...;J I ~1,Jj':/1 ~ vl.:..i J\...:.j J.:>..ul .fa. <1.u_.,....;JL.. • • W Jll l . -~ -

s


Agreement het ween the

Government of the Stale of Qatar

and the Government of the People's China

I 3 Republic of China for the A \(>id,rnce (People'~

of Double Taxation and the Republic ol) Pre\'ention of Fiscal Evasion with



Governm ent of the State of Qatar

and the Go vernment of the

14 Republic of Croatia for the Croatia

A voidan<.T of Double Taxation and

the Prevention of Fisc-.,1 h ·asion

with respect lo Taxes on lm:onH.'

Agreem ent between the

Government of tlw Stat e of Qatar


I 5 Republic of Cuba for the A voicbnce Cub,1

of Double Taxation an<l the

Prevention of Fiscal Evasion with

respect to Taxes on lnconH'


Government of the State of Qat,1r

and the (;overnmcnt of the

16 Republic of' C) prus for the l\prus

Avoidance of Double Tax,1tion and

the Prnention of Fiscal Evasion

with respect to Ta xes on Income


(.;overnmcnt of the Stall' of (Jat ,u

and the Go,·ernment of the

17 Republic of Entador fi,r tlw Ecuador

Avoidance of Double Tax,llion and


with respel I to T,n.:es on Income



and the Government of Eritrea for 18 Eritrea

the A voidancc of Double Taxation

and the Pre\'L'lltinn of Fiscal h a:-ion

with respect to Taxes on lnuinw


c;ovcrnmcnt of the State of Qatar

and the <.;on·rnm ent of the h :dl·ral

Dt•mocTatic Republic of Ethiopia 19 Ethio(Jia

for the A rnidance of Double Ta:--alinn and thi: Prevention of

Fiscal Eva~ion with respect to Ta xes

on lnconH·

6

Original 02/04/2001 21/10/2008

Original 24/06/2008 06/(H/ 2009

( )riginal ... 07 / I I / 2006 I 7 / I I / 2008

Original I I/ I I /2008 20/03/2009

Original 22/10/2014 01 /II /2016

( )rigin,11 07/08/2000 NI A

()riginal 10/04/2013 NIA



GovernmC"n1 of' the Stal(> of (Jatar

and thc Gon-rnment of the

20 Republic of' Fiji for the Avoidance of Fiji

Double Tax.1tion anrl the

Prevention of Fbcal Evasion with

respect to T.1xes on lncornt·

Con\·ention bc:t ween the

Gorcrnment of the French Republic

.rnd the Gon·rnment of the St.1tC' of

(J,ltar fo r tht• Arnirl,rnct~ of Douhle

2 1 Taxation France

Com·ention entr,: le Gou rcrnmc:nt Jc la

Republi'lucfrun1aise et le (;ourernt'ment

de /' Ett1t du <~r,1r en rue J'erit er /es

doul>/,:., imposlt ions


Governnwnt of the Stall' of (Jatar

and the (;m•crnment of tht·

22 Republic of Gambia for the Gamhi.1

Avoidann· of Double Ta xation anrl

th(· Prevention of Fiscal E\'asion

with respect to Taxe~ on inconw


Governm ent of the Statt• of Qatar

and the Gon :rnment of the l lelll'nic

2 J lh:puhlic fo r tlw Arnidancc of GrtT lT

Double Tax.it ion and the

Prevention of Fiscal [\'asion with

respect to t,1xcs on lncontl'



and the (;on·rnment of the I long

Kong Special Administratin· Region

24 of the Peopk 's Republic of China Hong Kong

for thl' A n1id.mce or Dou hi e

T,1xation and the Prt•n·nt ion of

rise.ii Eva~ion with respt~ct to Taxes

on Income

Agreem ent bet ween the

Government of the Stat e of Q ata r

and the Government of Hungary for 2S 1-lu,w ,u-v

the Avoirhncc of Doubk- Taxation ~ -

and the Prt' vcntion of Fiscal E \',l~ion

to Taxes on Income

7

Original

Original

Amending

lns1rument I

Original

Original

( )rigin.il

Original

17 / 06/2013 OI/Ol/20H·

O+/ I 2/ 1990 01 / I 2/ 199+

14/01/2008 23/0+/ 2009

18/ I I /201+ NI r\

26/10/200~ 20/03/2010

13/05/201J ()j/12/2013

18/01/2012 21/0+/2012



GoYernment of the State of Qatar

And the Government of the

26 Republic of lndia for the Arnidancc India

of Double Taxation and for the

Prevention of Fiscal EYasion with

respect to Taxes on lncome



and the GoYernment of the

27 Republic of Indonesia for the Indo1wsia

AYoidance of Double Taxation and

the PreYcntion of Fiscal E,·asion




and the GoYcrnmcnt of the Islamic 28 Iran

Republic of Iran for the Avoidance

of Douhlc Taxation on Income and

on Capital



and the Government of Ireland for

29 the Avoid,mce of Double Taxation Ireland '

and the Prevention of Fi,cal Evasion

with respect to the Taxes on Income

and on Capital Gains


Governnw nt of tlw State of (Jatar

and the Government of the Isle of

30 Man for the A mi dance of Double Isle of Man

Taxation and the Prevention of

Fisc,11 Eva,ion with respect lo Taxes

on Income

Convention between the


and the <.;on:rnmcnt of the Italian

31 Republic for the Avoidance of Ital,

Double Taxation with respect to

Taxes on Income and the

Prevention of Fiscal E,·asion .



32 and the Government of Japan for the Avoidance of Double Taxation Japan

and the Prevention of Fiscal Eva~ion with respect to T,1xes on Income

8

Original '--

Original

Original

< )riginal

Original

< ) r iginal

Am en<ling

Instrument I

Original

07 / 0+/ 1999 1 5 /0 I/ 2000

30/0+/2006 19/09/2007

18/07/2000 21 /09/ 2010

21/06/2012 13/12/2013

06/05/2012 15/11/2012

I 5/10/2002 07 /02/201 I

19/03/2007 07/02/2011

20/02/2015 30/12/2015



Government of the St,1te of Qatar

33 and the Go\'ernment of Jersey for

the Avoidance of Douhk Taxation

and the Pre\·ention of Fiscal E\'asion





Ha,;hemite Kingdom of Jordan for


Jersey

H and the Prevention of r:iscal Evasion Jordan


~I 4..o_,5:->, .,.hi ;,JJ.) 4..o_,5:-> ~ ~WI

-t.-'~ ' ~,,.)j"l/1 ~ ..:,~ ~l,)1 4.))1

J>..ul .fa. ..,_,.;~I.:,.. ..,..y..JI t'-"J Agreement between the



3 5 Republic of Kcnva for the Kenya

Avoid,mcc of Double Taxation and

the Pn.·vention of Fiscal Evasion



Government of the State of (2at.1r

and thl' Government of tht:

Original

Original

Original

36 Republic of Korea for the avoidance Korea (South) ( )riginal

of Double Taxation and the


respect to Taxes nn Income

Agreement between tlw

Government of the State nf Qatar


37 Republic of Kyrgyz for the K yrg~•zy~t,111

Avoidann· of Double Taxation and

the Prevention of Fisc,1I [\·asion




and the GO\ ernment of the

38 Republic of Latvia for the Lat\·ia

A voiclann· of Double Taxation and

the Prevention of Fiscal E ,·asion

with respect tu Taxes on lncoml'

9

Original

Original

20 / 03/2012 22 / 11/2012

12/0112004 31 / I 2/2008

nio-1-12014 2510612015

27/03/2007 I 5/(H/2009

01/06/2014 <J-1-/05/201S

26/09/201-1- 01 /06/2()) 5


Agreement hetwccn the

GoYermm·nt of tht' State of Q,1tar

and the Governnwnt of the

Republic nf Lebanon for the

A mi dance of Double Taxation and

the Prcn:ntion of Fiscal EYasion 39 Lebanon


and on capital

'--" ju .J fa ~ .J.:i '--" ju ~ 4-,!!liil

CI.J.:ij'JI ~ 0~ ~w,iill ~.J~I l..u9 . . _,, .. ~,, . . ._,,

" ~y- YJe-"' ~J ~y,-JWI -i j:...lll 1- ..__.ijl . ·-11.J sL~. V" .)J ...s-- . y- . ~

Agreem ent hetween the

GoYernmcnt of the State of Qatar

and the GoYernment of the Grand

Duchv of L uwmhourg for th<' -H} Luxembourg

A voiclancc of Douhle Taxation and -

the Prevent ion of fi scal E, asion


and on C1pi tal

Agreenwnt between the

Gon~rnmenl of the State of Qatar

and tlw Gon·rnment of the

41 Republic of Macedonia for thl' Macedonia

A Yoidance of Double Taxation and

the PreYention of Fiscal b ·asion

with respect to Taxes on lnrnme


GoYernnwnt of the State of Qatar

and the Gon·rmrn~nt of Malavsia for 42 Malavsi,1


and the Prevention of Fiscal Evasion


Agn'ement between the

Government of the State of Qat,u

and the Governm ent of Malta for 43 Malta

the A rnidance of Double Taxation

and the Prevention of Fiscal EYasion

with respect to Taxe~ on Income

Agrceml'nt between th<'

Govcrnnwnt of the State of Qatar

and the Governm ent of the Islamic

Republic of Mauritania on the

A, oidance of Double Taxation and

4+ the Prevention of Fiscal faasion lv\auritania


'--"~J _):.i ~.J.:i '--"~ ~ ~Li.I -~ '-.J.j\.:i.J . I\ ~)L.'il ~ .. -- I\ u . - ,.).,,... - -.J~

y~I ~.J .,,,+.!~I (IJ.:ij'il ~ ~.ill ..)c. yil ~I.,!~ \.4 .)WI

10

Original

Original

( )riginal

Original

Amending

ln~trum cnt I

Original

Original

B / 01/2005 01 / 01/2010

03 / 0712009 09 / 04 / 2010

28/ 0l /2008 13 / I0 / 2008

0 ~/ 07 /2008 28 / 0l /2009

16 / 02 /2011 18 / 09 /2 012

26 / 08 / 2009 09 / 121 2009

25/ 12/2003 N/ A



Government of the Statc- of Qatar


+5 Republic of Mauritius for the Mauritiu~

A \'oidancc of Double Taxation and

the Prevention of Fiscal E \'a.,ion



Govl'rnment of the State of Qat,u·

and the Go,·ernmenl of the United

+6 Mexican Stales for the A H>id.t11<.:e of Mc xirn

Doublt- Taxation ,rnd the

Prevention of Fiscal Eva~ion with




,rn<l the Government of the

47 Principalit~ of (\fonaco for the Monarn

A\'oidance of Double Taxation and

the Prevention or Fbcal Evasion


48

~ I <lo ,S:.:,. _, _,hi <ll j) <lo ,S:.:,. 0!-! ~ L.i.; I

t-'-"-' ~~I :_lj)j'l/1 ~ 0~ ~;-ill Morocco

49

.)s. ._,..;l,,_.;,.l½ ~~~~I ..,.._x;.11

~ I <lo ,S:.:,. _, _,hi dJ j) <lo~ 0!-! ~ L.i.; I

t-'-"-' ~~I 1: lj)j'l/1 ~ 0l.:.i '½,,,.,.._LI

.)s. ..,_.;l,,_.;,.l½ ~ ~ ~~I ..,.._x;.11

j>..JI

Morocco


Governnwnl or the State of Q,llar

and the Government of Nepal for 50 Ne11al


and the Pre\ enlion of Fiscal Evasion


Agreement bet\\ ecn the

Government of the Stale of Qat,ir

and th1.' Government of the

51 Kingdom of the Netherland~ for the Net herlands


the Prc,·ention of Fiscal l:xasion

with respect lo Taxes on lnC"ome

11

Original 28 / 07/2008 28/07/2(109

Original 14/05/2012 09/03/2013

Original 16/09/2009 15/06/2010

()riginal 17 /0312006 07/04/2009

( >riginal 27/12/2013 NI A

Original 15/10/2007 09/05/2009

Original 2+/0+/ 2008 25/ I 2/ 2009


Agreement bet Wl'en The


and the Government of the Federal

52 Republit- of Nigeria for the

Nigeria Original 28 / 02/2016 A vuidance of Double Taxation and

NIA


\\'ith respt>ct to Taxe~ on Income

and on Capital Gains

Convention bel\\'cen the


and the Government of the Islamic

53 Republic o f Pakistan for the Pakistan Original 06/0+/1999 28/03/2000 Arnidance of Double Taxation and

the Prevention of Fiscal E\'asion

\\'ith respect to Taxes on Income

Agreement bet\\'ecn the



s+ Republic of Panama for the Panama Original 23/09/2010 06/05/ 20I I Arnidancc of Double Taxation and





and the G<n·ernment of the

55 Republic of Paraguay for the Paraguay Original 11-02 -2018 NIA A rnidann: of Double Taxation and


with rt>spect to Taxes on Income

Agreement hctween the


and The Government of the

56 Republic- of the Philippines for the Philippine~ Original I+/ 1212008 15/05/2015 A mi dance of Double Taxation and






57 Republic of Poland for the Poland Original 18/ I I /2008 28/12/2009 A voidann ' of Double Taxation and

the Pre ,·entinn of Fiscal Evasion


Agreement between the State of

Qatar and the Portuguese Republic

58 for the Arnidance of Double

Portugal Original 12/12/2011 +/4/201+ ·1·axation and the Prevention of

Fiscal Ev,1sion with respect to Taxes

on Income

12


Convention between the Government of the State of Qatar

S9 and the Government of Rom,rnia for Romania Original 24/ 10/ 1999 06/07/2003

the Arnidance of Double Taxation




60 and the Government of the Russia

Russia Origiml 20/0+/1998 05/09/2000 Federation for the Avoidance of

Double Tax,1tion with respect to

Taxes on Income

Agreement between the State of

Qatar and the Republic of San

61 Marino for the A\'oidance of Double

S,rn Marino Original 17/03/201 3 ~0/ 10/2013 Taxation and the Prevention of

Fiscal Evasion with respect to Taxes

on lnconH.'




62 Republic of Senegal for the Senegal Original 10/ 06 / 1998 01 / 01 / 2000




Agn•ement between the Governm ent of the State of Qatar

6l and the Government of the

Serbia Origin.1I 02 / 10/ 2009 09 / 12 / 2010 Republic or Serbia for the Avoidance of Double Taxation with




and the Government of the 64 Republic of Scvchelles for ,; the Seyd1elles Original 01 /07/2006 I0/0+/2007

Arni<lanc:e of Double Taxation and

the Prevention of Fiscal Eva,;ion


Agreement Between The

Government Of The State of Qatar Original 28/11/2006 05/10/2007

and The Government or The

6S Republic of Singapore For The Singapore

Avoidance Of Double Taxation And Am ending 22/ 09 / 2009 01 / 01/2012

The Prevl'ntion Of Fiscal Eva~ion Instrument I

With Respect To Taxes On Income

13



Go\'ernmcnt of State of Qatar and

the Government of the Republic of

66 Slovenia fo r the Avoidance of Slm·enia

Double Taxation and the




Guvernnwnt of the State of Qatar

and the Governm ent of the

67 Republic of South Africa for the South Africa




Agreem ent between the Kingdom

of Spain and the State of Qatar for

68 the avoidance of double taxation Spain

and the prevention of fiscal e,·asion

with respect to taxes on income.




Democratic Socialist Re1mblic of Sri 69 Sri Lanka

Lanka for the A rnidance of Double

Taxation and the Prevention of

Fiscal Evasion with respect to taxes

on Income

Agreement bt'lween the Government of tht' State of Qatar

and the Gon:rnment of the

70 Republic of Sudan on the Avoidance Sud,rn of Double Taxation

71

'½;~ d...o~j ,.hi <Uj~ d..4~ 0!-/ 4.:-9Li.il

~~I [_ lj~j)'I ~ u~ ul~.,._ll

Agreement bd ween the

Gowrnment of the State of Qatar

and the Co\'ernment of the Syrian

Arab Republic for the A rnidance of

Double Taxation and thC'

Pre\'ention of Fiscal Evasion with


d..4 p' ,.hi 4.J,J d..4 ~ 0!-/ 4..:-9 Li.; I

~ .:_,~ 4:;,__JI ~r-11 <l;;~I

~ ~ ~~\ ..,..x,JI t'-°-' ~ lj~j)'I

J_;-.JI ,_fa. ..,...;~4

Svria

14

Original 10/ 01 / 2010 01 / 12/2010

Original 06/03/2015 02/12/2015

Onginal 10/09/2015 06/0212018

Original 07 / 11 /200+ 02/0+/2007

Original ... 30/06/1998 01/01/2003

Original 2 3/ 10/20CH 27 /0+/ 2006



Go\'ernment of the State of Qatar


72 Republic of ·rurkev for the Turkey Original 18 / 12/2016 3 l / 12/2018 A rnidancc of Double Taxation and



Agreement between the Original 25/06/2009 15/10/2010 Go\'crnmcnt of the State of Qatar

and The Governm ent of the United United

73 Kingdom of Great Britain and Kingdom

Amending 20/10/2010 27/07/2011

Northern Ireland for the A\'oi<lancc Instrument I of Double Taxation with respect to

Taxes on Income

Agreement hctwecn the

Governm ent of the St,1tt· of Qatar

and the Go\'ernment of the

74 Bolivarian Republic of Venezuela

Venezuela Origin,11 28/07/2006 30/07/2007 for the Avoidance of Double ' Taxation and the Prevention of

Fiscal E\'asion with rt' spt'ct to Taxes

on Income

Agreement bet wct' n the

Governm ent of the State ol' C)atar

and the Government of thl' Socialist

75 Republic of Vietn,un for the Vietnam { )riginal 08/(H/ 2009 17/03/201 I A ,·oidann.· nf Double Taxation and

the Pren:ntion of Fiscal Evasion

with re~pect to Taxes on Incom e

Agreenwnt between the

Gon:rnment of the State of Qatar


Republic of Yemen for till'

Avoirlance of Double Taxation ,llld

76 the Pre, ention of Fi:-ca l E,·asion

with respect to Taxes on Income Yemen Original 07/08/2000 01/01/2008

<1,..,p., ):.j tjp <1,..,p ~ ~WI

~-' ::'-'.>j':!'1 ~ .:,~ ~I ~J~~I

J.L ..,..;~Li ~ ~ ~I ~ '":"'.X;:J I

J>..ul

15


Article 3 - Transparent Entities

Reservation

Pursuant to Article 3(5)(a) of the Convention, the State of Qatar

reserves the right for the entirety of Article 3 not to apply to its

Covered Tax Agreements.

16


Article 4 - Dual Resident Entities

Resenration

Pursuant to Article 4( 3)(a) of the Convention, the State of Qatar



17


Article 5 - Application of Methods for Elimination of Double Taxation

Reservation

Pursuant to Article 5(8) of the Con\ention, the State of Qatar reserves

the right for the entirety of Article 5 not to apply with respect to

all of its Covered Tax Agreements.

18


Article 6 - Purpose of a Covered Tax Agreement

Notification ef Choice ef Optional Provisions

Pursuant to Article 6(6) of the Convention, the State of Qatar hereby

chooses to apply Article 6(3).

Notification <?f Existing Preamble Language in Listed Agreements

Pursuant to Article 6(5) of the Convention, the State of Qatar

considers that the following agreement(s) is(are) not within the

scope of a reseryation under Article 6(4) and contain(s) preamble

language described in Article 6(2). The text of the relevant

preambular paragraph is identified below.

Listed Other Agreement Contracting Preamble Text Number J urisdi<:tion

Desiring to condude an agreement for t ht' avoidann' of douhl t>

I Albania taxation and the prevention of fiscal C\'asion with respect to taxes on

income,

l Algeria ~i,,.....J~ ~ ~ JL11 ..,..yr-ft~., ~~1 r'-'.lj)'I ~ 4+SLi:;1 r>'r.H ~ ~ )

.j.>..J t ,fa

<Desiring> tu conclude an agr 'Cment for thl· aniiclam:e of double

3 Armenia taxation and the pre\'ention of fi scal e\',1sion with respect to taxes on

income and < to promote and strengthen tht' economic relations

bet ween the t \\' O countries> , -Desiring to conclude an agreement for tlw aYoidant'c of doublt.'

4 Azerbaijan taxation and t lw prevention of fi scal e\ asion with respect to taxes on

income,

Desiring to conclude an agreement for the a\'uidance of double

'i B,u-h.1rlos taxation and the pre\'ention of fiscal t·\·asion with respect to taxt·s on

income,

Desiring to conclude an agreement for the aYoidance of douhle

6 Belarus taxation and the prt>\·ention of' fisc.il e, asion with respl'Ct to taxes on

income,

<DESIRING> lo l'ondude an Aureement ~

for the A\'Ciidancc of

Double Tax,1tion and the pre\'ention of Fiscal Evasion with respect

to taxes on income and < to promote and strengthen the economic

7 Belgium relations between the two nrnntries > ,

< Desireux > de condure une Conn'ntion tendant a C\'itcr la doubl e

imposition e t a pre\enir l'e,asion fiscak en 111,llit're d'imp<>ls SUI' It,,

revenu ct < de promoun>ir t't renl'orcer les relations cconomiqm·s

entre les deux pays > ,

19


Desiring to conclude an agreement for the avoidance of double

8 Bermuda taxation and the prevention of fiscal evasion with respect to taxes on

income,

Bosnia and Desiring to conclude an agreement for the avoidance of douhlc

9 Herzegovina

taxation and the prevention of fiscal evasion with respl'<..1 to taxes on

income,

Desiring to conclude an aoreement ~

for the avoidance of douhle

I 0 Brunei taxation and the prevention of fiscal evasion with respect to taxes on

income,

Desiring to conclude an Agreement for the A voidann• of Double ~ ~

11 Bulgaria Taxation and the Prevention of Fiscal Fvasion with Re-sped to Ta xes

on lncome,<in order to promote and strengthen the economic

relations between the two countries,>

12 Chad .:,~~l.i.il i-1.r.! ~1,-i ~_,..,~ ~..,L,..:..j'l/1..:.,\j)W\ ~ _,~J ~ '4L;

.J>.ul <4>~ ~ ~ ~~\ :::_IJ-lj'lll ~

China Desiring to conclude an agree-men I for the a voidanct• of doubk

I J (People's taxation and the prevention of fiscal e,·asion with respect to taxes on

Republic ol) income,

Desiring to conclude an agrel'ment for the avoidance of double

I+ (. 'roatia taxation and the pre,·ention of fiscal evasion with respect to taxes on

income,


15 Cuba taxation and the prevention of fi scal evasion with respect to taxt'S on

income,

Desiring to t'ondudc an ,1greenwnt for the avoidance of double

16 Cyprus taxation and tht' prevention of fiscal evasion with respel'l lo laxes on

in{'Oml',

Desiring to conclude an agrel.'.nwnt for the a, oidancc of douhle

17 Ecuador taxation and the prevention of fiscal evasion with respect to taxt's on

income,

Desiring to condudc an agreement for the a,oidancc of douhle

18 Eritrea taxation and the pn·, ention of fi scal eva:-:ion with respect to t,1xes on

income,


19 Ethiopia taxation and th(' preYcntion of fi scal evasion with respt'{'t to t,1 xt· s on

income,

Desiring to condude an agreement for the a,·oidance of double

20 Fiji taxation and the prc\'ent ion of Hscal evasion with respect to taxe~ on

income,

Desiring to conclude an agreement for the a\'oidan,c if doubk,

21 france taxation,

D&sin'u x de rnndurC' unc rnnvention en ,·ue cl' e ,·iter les doubles

impositions ,

Desiring to conclude an agreement for the an1idancc of double

22 Gambia taxation and the pn: vcnt ion of fiscal e,·asion with respect to taxes on

income,

Desiring to condude an agreement for the avoidance of double

n Greece taxation and the prewntion of fiscal c,asion with rcspcl'I to taxe~ on

income,

20


Hung Kong Desiring to conclude an agrC'ement for the a,·oidancc or doubl e

24 (China)

taxation and the prevention of fi scal evasion with respect to taxc~ on

incom e ,

Dc~iring to conclude' an agreement for the avoidance of doubl e 25 Hungary taxation and the prewntion of fiscal evasion with respect to taxe~ on

income , < and lo further develop and foster their relationship,>


26 Indi,1 taxation and the prevention of fiscal evasion with respect to taxes on

income and < with a vie,v to promoting economic cooperation

between the I wo countrie~,>

DESIRING, to conclude an Agreement for the Avoidance of Double

27 Indonesia Taxation and the Prevention of fiscal evasion with re :-pcct to taxes

on income,

28 Iran Desiring to conclude an agreement for the avoidance of double

taxation with respect to taxes on income and on capital,


29 Ireland taxation ,111d the prevention of fiscal eva~ion with respect to taxe:; on

income and capital gains,

Desiring lo conclude an agreement for the avoida,wc of double

30 Isle of 1\>\an taxation and the prevention of fiscal e,·asion with respel1 to taxe~ on

income,

31 ltalv Dt'siring to conclude a convention to amid double taxation with

'-

respect to taxes on income and to prevent fiscal e,·asion,

Desiring to conclude an Agreement for the avoidance of double

32 Japan taxation and the prevention of fiscal evasion with respect to taxt's on

income,

Desiring to conclude an agreement for the avoidance of dnuhlt'

H Jersey taxation and the pn~n:ntion of fiscal evasion with respect to taxes on

income,

34 Jordan j.L ...,..u 1.,. .. ~ll~ ~ ~ ~~I ::_ l_pj';/1 ~ ~ ~U;\ ..i..u. .j l....,..-4 ~ ;

.J>..u l

Desiring to conclude an agreement fo r the an,idancc of double

35 Kenya taxation and the prevention of fi~cal C'Vai-ion with respect to taxe on

income,

Desiring to conclude a convention for tlw ,woiclance of double 36 KoH·a

taxation with respet·t tu t.i.xes on income;

Desiring to conclude an agreement for thl' avoidance of double

37 Kyrgyztan taxation and the pre, ention of fiscal evasion with respect to taxes on

income;

Desiring to cnndude ,ln agreement for the avoidance of double

3X Lat, ia taxation anrl the pren•ntion of !\:;cal evasion with respect to taxes on

income,

0~ ~Li;I (" I)-! \ .y_)o 0L < ~_j-,~ _, ~~ .,_5.J~'il ,:i_,L,.;JI ~,_; .j ¥ ~;>

39 Lchanon ...,..i; _, J>..u l j.L ._,...j l_,....J½ ~ L...,j ~~I ..,....,.,,?1 ~ _, '!'~I ::_1,.Jj'il ~

.JUI

Desiring to nmdude an agreement for the avoidann: of double

40 Luxembourg taxation and the prevention of fiscal evasion with respect to t,1xcs on

income and on capital,

21


Desiring lo conclude an agreement for the avoidance of double 4 1 Macedoni,1 taxation and tlw pre\'enlio n of fisl·al e,asion with rL·spect lo taxl's on

incom e ,

Desiring lo conclude an agreement for the anJidance of doubl e

+2 Mal,wsia taxation and the prc ,·ention of fi scal evasion with respect to taxes on

income,

Desiring to co nclude an agreement for the avoidance of double

4 i Malt.1 taxation and the prevention of fi scal c,·asion with respect to taxes on

income,

l.+-, Ld.;;JI_, < .~ r,ll l ..:,_,\.till ~j~.l~~l ..:,\j)l.JI ~_,;.jl.+-, 44i,;>

4+ Mauritania J>..ul .fa -,.u l~y ~ ~ <f."~I : lj.lj~I ~ L..,i-l-! <4Al.i;I !"I.HI;)_,~

.Jlll ..ri>_,


+5 Mauritius t.1 x,1tion and the prl'vcntion of fi scal evasion with respect to taws on

in('otne,

Desiring to condudl' an agreement for the a void,rnn• of double 4 () Mexico taxation and the prl·,ention of fi scal evasion with respect to taxes on

income,

Desiring to concl ude an Agreement for th1.:· A rnid.rnce of Double

+7 Monaco Taxation and the Prevention of Fiscal Ensiun with Respect lo Taxes

on Income, < Ha,·c agreed as follows: >

48 rvtnrocco -,.ul_,..<Jy ~ ~Jlll ..,.._x;;.] I t""'-'<f-"~\ :_1,.lj~I ~ ~L.i;I t'.r.! .j l.+-, '4i,;

.J>..ul ,fa

+9 Morocco -,.u l~y ~ ~ Jll l ..,.._,,.,;J I t""'-' <f."~I : lj.lj~I ~ ~l.i;I i- l_r.! _j Lo.,,-.. '4i,;

• J> ..JI ,fa

Desiring to condudc an agreement for thl' avoidance of double

50 Nepal taxation and the prevention of fi scal e,·asion with respect to taxes on

incom e ,

Desiring that an agreement for the arnidann· o f duubll' taxation and

51 Nl'lherlands the prevention of fi scal evasion with respect to taxes on incollll' bt· nmdudcd b~ both States ,

Desiring to conduclc an agreement for the avoidance of douhk

52 Nige ria taxation and the prevention of fi sl-.11 evasion with respect to taxl·~ 0 11

income ,

Desiring to conclude a COll\'ention fo r the an,id,rnce of double

53 Pakistan taxation and the prc,u1tion of l1scal e ,·asion with respect to taxes 0 11

mcomc and < to promote and stre ngthen thl' economic r elations

bet\\ ecn the two countries > ,

Desiring to conclude an agreement fo r the avoi dance of doub le

5-1- Panama taxation and the prevention of fiscal evasion with respect to taxe~ on

income ,

Desiring to promote ,rnd ~trengthen the economic rdatiom hy 5c; Paraguay concluding a convention for the avoidance of double taxation and the

preventio n of fi scal e vasion with respect to taXl'S on income,

Desiring lo nmdudc an agreement for thl' avoiclancc of douhlc ~(1 Philippines taxation and the prevention of fiscal evasion with respect to taXl'S on

income ,

22


Desiring lo conclude an agreement for the avoidance of double

57 Poland taxation and the prl' Vention of fiscal evasion with respect to taxes on

income,

< The Portuguese Republic and the State of Qatar,> desiring to

58 Portugal conclude an Agreement for the avoidanct' of double taxation and the

prevention of fiscal evasion with respect to taxes on income, < have

agreed as follows:>

Desiring to promote and strengthen the economi c relations by 59 Romania concl uding a rnnn•ntion for the avoidance of double taxation and the

prevention of fiscal evasion with respect lo income laxt'S,

< Desiring to promote their mutual economic rdations> through the

60 Russia conclusion of an ,1greemcnt for the an>id.mce of double taxation with

respel'l to taxes on income ,

Wishing to condude an Agreement for the avoidance of double

taxation and the prevention of fiscal evasion with respect to taxes on

61 San Marino income <and to strengthen the disciplim:d developm ent of economil

relations between the l wo States in the fram ework or greah.•r

cooperation>

Desiring tu conclude an agreement for the avoidance of' doublC'

taxation and the prevention of fiscal c,·asion with respect to taxes on

62 Senegal income,

Des1re11x de co11c/11rc une coment io11 en ,uc J\:,·iter le-' double,· 1mpos1tioM er

de pnlre11ir l'e,·,isio11 fi s((II,: en m,U/Crt' de cl' impot sur le rel'enu < , S()nt

conrc11u, de, Ji,posiuons su11 ,mle-' :>

63 Serbia Dl'siring tu conclude an agreement for the avoidance of doubl e

taxation with respect to taxes on incomc-,

Desiring to conclude an agreement for the ,1 ,·uidance of douhlc-

64 Se \'Chelles taxation and the prevent ion ol It seal e,·asinn with respect to taxc-s on ;

income,

Desiring to conclude an agreenwnt for the a,oidance of double

65 Singapc.>re taxation ,rnd the prevt•ntion of ltscal evasion with respect to taxes on

income ,


66 Slovenia taxation and the prevention of fiscal evasion with respect to taxc-s on

income,

desiring to concl ude an Agreement for the avoidatKe of double

67 South Africa taxation and the pn·vc-ntion uf fiscal c-vasion with respect to taxes on

incom e < and to promote and st rengt hc-n the economic relations

between tlw two countries, >

Desiring to c:onclude a convention for the avoidancl' of double

68 Spain taxation and the prc- ventinn of fi scal ('\·asion with respect to taxes on

income,

Desiring to concl ude an agreement for the avoidance of double

69 Sri Lanka taxation and the prevention of fiscal e,·asion with respec1 to taxes on

income ,

< Desirino to encourage and develop t' c1momic relations bet ween ~ "

70 Sudan their respt'clln: countrks> by the condusiun of an agreement on tlw avoidance of double taxation with respect to income tax, hereinafter

referred to as the Qatari tax and the Sudanese tax,

23


'4,9Li:il ('l;-!I 4-...ly, <~_,;Jj..> ~ 4..,i..>l..~;.!)11 -:.1..i)WI ~-' ~ .j ~ 4,;>

~_,,...;.J4 ~ ~ ~j J~-' J>..ul ~~ ~ ~ ~r=JI :::_ IJ..>j'lll ~ .:,L..:.J ~ l..>_,...JI ~r=JI, ~ I


taxation and the prevention of fiscal evasion with respect to taxes on

7 1 Svria income,

~ l..,.....,_l~~~ ~_,,...;.J I ..,..~I ~J(IJ..>j'l/1 ~.:,L..:.J '4,9Li:il ('I;-!! .j~ 9-;

J>..ul~

Desiring to conclude an Agreement for the avoidance of double

72 Turkey taxation and the pre\'entinn of fiscal evasion with respect to taxe~ on

income,

United Desiring to conclude an agreement for the a\'oidann.' of douhle

7 ~ Kingdom

taxation and the pre\'ention of fiscal e,·asion with respect to taxes on

income and on capital gains;

Desiring to conclude an agreement for the avoidance of douhlt'

74 Venezuela taxation and the pre,·ention of fiscal evasion with respect to t axe~ on

income,

Desiring to conclude an agreement for the avoidance of douhle

75 Vietnam taxation and the prevention of fiscal e\'asion with respect lo taxc~ on

income,

< Desiring to promote and stn'ngthen thl'ir economic relations

Ot.'tween the ir states > hy concluding an agreement for the avoidance

76 )' Cml'll of double taxation with respect to taxes on income,

'4,9Li:i l (' I;-!! 4-... ly, < ~_,j,.Jj..> .N. 4..,i..>1...<,...j'l/l .:,Lj)WI ~-' ~ .j ~.:..o <4i,; >

J>..ul <Lu · • · W ~I ,.. J ..>·:-ii.......;=, -~ -::.,-:>-!~ • ',?':'. ~''.) .. I,.) •

Nor!Jiculion ef Listed Agreements Not Containin9 Existing Preumble Lunguuge

Pursuant to Article 6(6) of the Convention, the State of Qatar considers that the

following agreements do not contain preamble language reforring to a desire to develop

an economic relationship or to enhance co -operation in tax matters.

Listed Agreement Number Other Contracting Jurisdiction I Albania

2 Algeria

4 Azerbaijan

5 Barbados

6 Belarus

7 Belgium

8 Bermuda

9 Bosnia and Herze~u\'ina

10 Brunei

13 China (Peopk · s Republic ol)

14 Croatia

15 Cuna

16 Cyprus

17 Ecuador

18 Eritrea

24


19 Ethiopia

20 Fiji

21 France

22 Gambia

23 Greece

24 Hong Kong (China)

25 Hungary

27 Indonesia

28 Iran

29 Ireland

30 Isle of Man

31 Italy

32 Japan

B Jersev -34 Jordan

35 Kenya

36 Korea (South)

37 Kyrgystan

38 Latda

39 Lebanon

40 Luxembourg

41 Macedonia

42 Malaysia

43 Malta

4+ Mauritania

45 Mauritius

46 Mcxko

47 Monaco

48 Morocco

49 Morocco

50 Nepal

51 Netherlands

52 Nigeria

53 Pakistan

54 Panama

55 Paraguay

56 Philippines

57 Poland

58 Portugal

59 Romania

62 Senegal

63 Serbia

64 Scychdk,;

65 Singapore

66 Slo\'enia

67 South Africa

68 Spain

69 Sri Lanka

25


70 Sudan

71 Syria 72 Turkey

73 United Kingdom

74 Venezuela

75 Vietnam

Article 7 - Prevention of Treaty Abuse

Not!J1cation C?f Existin9 Provisions in Listed Agreements

Pursuant to Article 7( 17)(a) of the Convention, the State of Qatar

considers that the following Agreement(s) is(are) not subject to

a reservation described in Article 7( 15)(6) and contain(s) a

pro\'ision described in Article 7(2). The article and paragraph

number of each such provision is identified below.

Listed Agreement Other Contracting Provision

Number Jurisdiction 7 Belgium Artick 28

17 Ecuador Article 15 2 I Frann· Articles 8(7), 9(4), 10(4), 16AO)

24 Hong Kong Articles 10(5) , 11( 5) and 12(7)

30 Isle of Man Article 28

31 Italy Article 29( I)

32 Japan Protocol ( I I)

35 Kenya Article 28

36 Korea (South) Article 4 of of the Protocol

38 Lat \·ia Article 28( I)

46 Mexico Article 23 51 Netherlands Article I 0(7)

58 Portugal P.(l)(c)

61 San Marino Article 28

67 South Afric,\ Article 10(7) , 11 (9) and 12(7)

68 Spain Prot ocol I c) & Protocol I d)

72 Turkt·y Article 28

73 United Kingdom Article I 0(6), 11 (7) and 12(7)

26


Article 8 - Dividend Transfer Transactions

Reservation




27


Article 9 - Capital Gains from Alienation of Shares or Interests of Entities Deriving their Value Principally from Immovable Property

Reservation


reserves the right for Article 9( 1) not to apply to its Covered Tax

Agreements.

28


Article 10 - Anti-abuse Rule for Permanent Establishments Situated in Third Jurisdictions

Reservation

Pursuant to Article 10( S)(a) of the Convention, the State of Qatar



29


Article 11 - Application of Tax Agreements to Restrict a Party's Right to Tax its Own Residents

Reservation

Pursuant to Article 11 (3)(a) of the Convention, the State of Qatar



30


Article 12 Artificial Avoidance of Permanent Establishment Status through Commissionaire Arrange1nents and Similar Strategies

Reservation

Pursuant to Article 12( 4) of the Convention, the State of Qatar



31


Article 13 Artificial Avoidance of Permanent Establishment Status through the Specific Activity Exemptions

Reservation




32


Article 14 - Splitting-up of Contracts

Reservation




33


Article 15 - Definition of a Person Closely Related to an Enterprise

Reservation

Pursuant to Article 15(2) of the Convention, the State of Qatar

reserves the right for the entirety of Article 15 not to apply to

the Covered Tax Agreement to which the reservations described

in Article 12(4), Article 13(6)(a) or (c), and Article 14(3)(a)

apply.

34


Article t 6 - Mutual Agreement Procedure

Notification ef Existing Provisions in Listed Agreements

Pursuant to Article 16(6)(a) of the ConYention, the State of Qatar

considers that the following agreement(s) contain(s) a provision

described in Article 16(4)(a)(i). The article and paragraph

number of each such provision is identified below.

tisted Agreemt>nt Other Contracting Provision

Number J uris<liction 1 Alhania Article 25( I), 11rst st.·ntence

2 Algeria Article 25(1 ), first sent ence

3 Armenia Article 2+( I), first sentence

4 Azerbaijan Article 25( 1), llrst sentence

5 Barbadoi; Article 25(1), first sentence

6 Belarus Articl e 25(1 ), first sentence

7 Belgium Article 2 5( I), first sentence

8 Bcrmud.1 Article 2 5( 1 ), first sentence

9 Bosnia and Herzegovina Article 25(1) , first sentence

10 Brunei Article 25(1 ), fast sentence

11 Bulgaria Article 2 ,( 1), first sentence

12 Chad Article 24 (I), first sentence

1 3 China (People 's Republic of) Article 2 5( I}, first sentence

J.+ Croatia Article 2+( I), first sentence

1 5 C uba Article 25(1), first sentence

16 Cyprus Article 2 ;( 1 ), first sentence

17 Ecuador Article 26( I}, first sentence

18 Eritrea Art icle 2 ,( 1 ), first sentence

19 Ethiopia Artide 2 >( 1 ), llrst st·ntence

20 Fiji Article 2,(1), first senknce

21 France Article 21 ( 1), first sentence

21 Gambia Art ide 2 5 ( 1) , first scntenn~

23 Greece Article 2 :;(1 ), fir st sentence

24 Hong Kong (China) Article 24( 1 ) , first sentence

2i; Hungary Article 24( 1 ), fir st sentence

26 India Article 2 3( 1), first sentence

27 Indonesia Article 2 5( 1 ) , first sentence

28 Iran Article 2 5( I), first sent ence

29 lrdand Article 2 ;(I), first sent ence

30 Isle o f Man Article 2 5( I}, first sentence

31 Italy Article 2 5( 1 ), first sentence

32 Japan Article 24( I ) , first sentence

B Je rsey Article 24( I), first sentence

3i; Kenya Article 2 5 ( 1), first sentence

36 Kor ea Article 2+( I), first sentence

35


37 Kyrgystan Article 2 5( l ), first sentence

38 Latvia Article 2 S (I), first sentence

39 Lcb,mon Article 26( 1 ), first sentence

40 Luxembourg Article 26( 1 ), first sentence

+1 Macedonia Article 2 5( 1 ), first sentence

42 .Malaysia Article 26( I), first sentence

43 Malta Article 2 5( 1 ), first sentence

45 Mauritius Article 2 5 ( I ) , first sentence

46 Mexico Article 26(1), fin;t sentence

+7 Monaco Article 25(1 ), first sentence

48 Morocco Article 2 5( I), first sentence

49 Morocco Article 2 5 (I), first sentence

50 Nepal Artidt.> 2 5( I), nrst sentence

51 Nether lands Article 26( I) , ftrst sentence

52 Nigeria Article 2 5 ( 1 ) , first sentence

53 Pakistan Article 2+( 1), first sentence

54 Panama Article 2 5( 1 ), first sentence

55 Paraguay Article 25(1), first sentence

56 Philippines Artide 25(1), first sentenCl'

57 Poland Article 24( 1 ), first sentence

58 Portugal Article 2 5( 1 ), first sentence

59 Romania Article 2 5( 1 ), fi rst sentence

60 Russia Article 24( I), first sentence

61 San Marino Artidc 2 5( 1 ), first sentence

62 Senegal Article 2+( I), fi rst sentence

63 Serbi,1 Article 2 5( 1 ), first sentence

64 Seychelles Article 24( I), first sentence

65 Sinl,:!apore Artidl' 2 5( I), first sentence

66 Sloveni,1 Article 2 5( 1 ), first sentence

67 South Africa Article 2 3( 1 ), first sentence

68 Spain Article 2+( 1 ) , first sentence

69 Sri Lanka Article 24( I) , first se nk nce

71 Svria Article 2 5( 1 ) , fir st sentence

72 Turkev Articl e: 2 S( 1 ), first sentencL'

73 United Kingdom Article 2 3( 1)

7+ Venezuda Article 2 5( I) , fir st !it' nt ence

75 Vktnam Article 26( 1 ), first scntenn ·

Pursuant to Article 16( 6)(b )(i) of the Convention, the State of Qatar

considers that the following agreement(s) contain(s) a provision

that provides that a case referred to in the first sentence of Article

16( 1) n1ust be presented within a specific time period that is

shorter than three years from the first notification of the action

resulting in taxation not in accordance with the provisions of the

36


Covered Tax Agreement. The article and paragraph number of

each such provision is identifie<l below.

Listed Agrccnwnt Numhcr Other Contracting

PrO\·ision Jurisdiction

2 Algeria Article 2 5( 1 ), second sentence

3 Armenia Article 24 (1), scrnnd sentence

5 B,1rhados Artide 2 5( I) , SL'cond sc-ntenn' ---- ----

6 Bcbrus Article 2 5 (I) , scrnncl sen tence

10 Brunei Artide 25(1), second sentence

14 Croatia Article 24( I), second sentence

16 Cyprus Article 25( I) , sernnd sentence

18 Eritrea Article 25(1), second sent ence

19 Ethiopia Art iclc 2 5 (I), second sentence

20 Fiji Article 2 5( I) , second sent en ct.'

22 Gamhia Artick 2 S( I), scrnnd sentence

27 Indonesia Artide 2 S(I ), scnmd sentenCl'

28 Iran Art idc 2 5 ( I) , second sentence

30 Isle of Man Article 2 5( I) , second sentcnn:

31 ltalv Article 25( 1), st·cond sentence

B Jersey Article 24( I), second Sl'ntence

36 Korea (South) Artide 24( 1 ), sernnd St'.ntcnn:

37 Kyrgystan Article 25( 1), SL'nmcl st·nt c-ncc

42 Malaysia Articlt- 26( I ), st·nmd sentence

46 1\kxico Article 26( I) , scrnnd sentenn·

47 Monaco Article 2 5 (I) , SL' cond sentence

48 Morocco Article 2 5( I) , scrnncl sentence

49 1\-\orocco Article 25( I) , st•cond sentenn·

50 Nepal Article- 25( 1) , scrnnd sentence

51 Netherlands Artidl' 26( 1), scrnnd sentence

53 Pakistan Article 24( 1 ), second sentence

57 Poland Artidt· 24( 1 ), sernnd st'ntcncc

59 Romania Artid c 2 5( I), Sl"rnnd sentence

61 San M,1ri11 0 /\rticlC' 25( I), ~t·rnnd sentence

62 Senegal Articl e 24( 1 ), Sl' concl ~entenn·

64 Sevchdks Artjdc 24-( I) , second sentence

69 Sri Lanb Artide 24( I), Sl.'cond sentence

7 1 Svri,1 Article 2 5( I) , Sl'cund sentence

Pursuant to Article 16(6 )(h )(ii) of the Convention, the State of Qatar

considers that the follcnving agreement(s) contain(s) a provision

that pro\'i<les that a case referred to in the first sentence of Article

16( 1) must be presented within a specific time period that is at

least three years from the first notification of the action resulting

in taxation not in accordance with the provisions of the Covered

37


Tax Agreement. The article and paragraph number of each such

provision is identified below.

Listed Agr<·cmcnt Number Other Contracting

Pro\'ision Jurisdiction

I Albania Article 25( 1 ), second sentence

3 Armenia Article 24( 1 ), second sentence

4 Azerbaijan Article 2 5 ( I), second sentence

7 Belgium Artide 2 5( I ), second sentence

8 Bermuda Ar ti cle 25( I ), second sent ence

9 Bosnia and Herzego\"ina Art id e 2 5 (I) , second sentence

11 Bulgaria Artide 2 5( 1 ), second sent enct•

12 Chad Article 24 ( I), second sentence

13 China (People's Republ ic of) Art icle 2 5( 1 ), second sentence

I 5 Cuba Art icle 2 5( I) , senmd sentence

17 Ecuador Article 26 ( 1), second sentenn '

2 I France Article 21 ( 1 ) , second sentence

23 Greece Article 25 (1 ), second sentence

24 Hong Kong (China) Article 24(1) , second sentcnct·

25 Hungary Article 24(1 ), st•cond sentence

26 India Article 2 3( 1 ),i-econd sentence

29 Ireland Art icle 25( 1 ), second sentence

32 Japan Articl e 24( 1 ), second s1.·ntencc

35 Kenva Artid C' 2 5( I) , second sentence

38 Latvia Article 2 5( I ), second sentence

39 Lebanon Article 26( I ), second sentence

40 Luxembourg Article 26( I ), second scnt enn·

4 1 .Macedonia Article 25 ( 1 ), second sentenn :

H Malta Article 2 5( 1 ), second sentence

45 Mauritius Article 25( 1), second sentence

52 Nigl: ria Articl e 2 5( 1 ), second scntt'. nce

54 Panama Artide 2 5( I ), second sentence

55 P,1raguay Article 2 5( I), sernnd sentence

56 Philippines Article 25( 1) , second sentence

58 Portugal Art icle 2 5( 1 ), second Sl'lllence

60 Russia Art icle 24( I ), second scnt cnct·

63 Scrbi,1 Article 25( 1), second sentenn'

65 Singapore Article 25 ( I), scrnnd sentence

66 Slo \'eni,1 Article 2 5( I ), second sentence

67 South Africa Article 23( 1) , second sentence

68 Spain Article 24 ( I ), second sentence

72 Turkey Articl e 2 5( I ), second sentence

74 Venezuela Article 2 5( I), second senknce

75 Vietnam Article 26( I), ~econd sentence

Notification ef listed A9reements Not Containin9 Existin9 Provisions

38


Pursuant to Article 16(6)( c)(i) of the Convention, the State of Qatar

considers that the following agreement(s) do(es) not contain a

provision described in Article 16( 4 )(b )(i).

Listed Agreement Number Other Con trading Jurisdiction 44 Mauritania

61 Senegal

70 Sudan

Pursuant to Article l 6(6)(c)(ii) of the Convention, the State of Qatar

considers that the following agreement(s) do( es) not contain a

provision described in Article l6(4)(b)(ii).

Listed Agreement Number Other Contracting Jurisdiction 1 Albania

2 Algeria

4 Azerbaijan

5 Barb,ldos

6 Belarus

8 Bermuda

10 Brunei

14 Croatia

I S Cuba

16 Cypru~ 10 Fiji

21 Gambia

27 Indonesia

35 Kenya

37 Kyrgystan

4 1 Macedonia

42 Malavsia

43 Malta

44 Mauritania

46 Mexico

47 Monaco

48 Morocco

49 Morocco

50 Nepal

52 Nigeria

54 Panama

57 Po land

61 Senegal

70 Sudan

72 Turkcv

7 3 United Kingdom

74 Vc rlt:.'zuela

39


Pursuant to Article 16(6)(d)(i) of the Convention, the State of Qatar

considers that the following agreement( s) do( es) not contain a

provision described in Article 16(4)(c)(i).

Listed Agreement Number Other Contracting Jurisdiction 44 Mauritania

62 Se negal

70 Sudan

Pursuant to Article 16(6)( d)(ii) of the Convention, the State of Qatar

considers that the following agreement(s) do( es) not contain a

provision described in Article 16(4)(c)(ii).

Listed Agreement Number Other Contracting Jurisdiction 7 Belgium

+4 Mauritania

60 Russia

62 Senegal

70 Sudan

40


Article 17 - Corresponding Adjustn1ents

Pursuant to Article 17(3)(6) of the Convention, the State of Qatar


Co\'t'red Tax Agreements on the basis that in the absence of a

provision referred to in Article 17(2) in its Covered Tax

Agreement, its cornpetent authority shall endeavour to resoh·c

the case under the provisions of a Covered Tax Agreement

relating to mutual agreement procedure.

41


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35


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MINISTRY OF FINANC E - OECD...30 Man for the A mi dance of Double Isle of Man Taxation and the Prevention of Fisc,11 Eva,ion with respect lo Taxes on Income Convention between the