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<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>Does not apply if the beneficial owner carries on business through a permanent establishment or fixed base in the other Party and the holding is effectively connected therewith.</td></tr><tr><td>Interest</td><td>Article 11</td><td>0% (residence state only)</td><td>Does not apply if the beneficial owner carries on business through a permanent establishment or fixed base in the other Party and the debt-claim is effectively connected therewith.</td></tr></tbody></table>

Agreement between the Government of the STATE OF QATAR and the Government of GUERNSEY 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 Gurnsey, 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:

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