<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>10%</td><td>If the recipient is the beneficial owner of the dividends.</td></tr><tr><td>Interest</td><td>Article 11</td><td>10%</td><td>If the recipient is the beneficial owner of the interest.</td></tr></tbody></table>
Agreement between the Government of PEOPLE'S REPUBLIC OF CHINA and the Government of STATE OF QATAR 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 People's Republic of China,
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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