<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>0% (residence state only)</td><td>Applicable if the beneficial owner is a resident of the other Contracting State. The provisions do not apply if the beneficial owner, being a resident of a Contracting State, carries on business through a permanent establishment or performs independent personal services from a fixed base in the source state, and the holding is effectively connected with such permanent establishment or fixed base.</td></tr><tr><td>Interest</td><td>Article 11</td><td>0% (residence state only)</td><td>Applicable if the beneficial owner is a resident of the other Contracting State. The provisions do not apply if the beneficial owner, being a resident of a Contracting State, carries on business through a permanent establishment or performs independent personal services from a fixed base in the source state, and the debt-claim is effectively connected with such permanent establishment or fixed base.</td></tr></tbody></table>
Agreement between the Government of the STATE OF QATAR and the Government of GEORGIA for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital
The Government of the State of Qatar and the Government of Georgia
Desiring to conclude an Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on capital,
Have agreed as follows:
Continue Reading
Access Full Content
You're viewing a preview of this document. Please log in to unlock the complete content, annotations, and research tools.
Click here to view details of the free plan and the subscriptions we offer.