<h3>Tax Rates</h3><table><thead><tr><th>Item</th><th>Article reference</th><th>Applicable Rates</th><th>Comments</th></tr></thead><tbody><tr><td>Dividends</td><td>Article 10</td><td>7%</td><td>If the beneficial owner of the dividends is a resident of the other Contracting State.</td></tr><tr><td>Interest</td><td>Article 11</td><td>7% / 0% (residence state only)</td><td>7% if the beneficial owner of the interest is a resident of the other Contracting State. 0% (exemption) if derived by the Government of the other Contracting State, its Central/National Bank, administrative-territorial subdivision or local authority, or any financial institution wholly owned by the Government of that other State.</td></tr></tbody></table>
Agreement between the Government of the State of QATAR and the Government of the Republic of AZERBAIJAN for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
The Government of the State of Qatar and the Government of the State of Qatar Republic of Azerbaijan Desiring to conclude an Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income,
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