<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>5%<br>10%</td><td>5%: if the beneficial owner is a company which owns at least ten per cent. of the shares of the company paying the dividend.<br>10%: in all other cases.</td></tr><tr><td>Interest</td><td>Article 11</td><td>0%<br>10%</td><td>0%: if derived and beneficially owned by the Government, a political sub-division or a local authority of the other Contracting State; or the Central Bank of the other Contracting State, or any other bank or governmental financial institutions/agencies that may be mutually agreed upon.<br>10%: in all other cases.</td></tr></tbody></table>
Agreement between the Government of the STATE OF QATAR and the Government of the REPUBLIC OF INDIA for the Avoidance of Double Taxation and for the Prevention of Fiscal Evasion with respect to Taxes on Income
The Government of the State of Qatar and the Government of the Republic of India , desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and with a view to promoting economic co-operation between the two countries, have agreed as follows:
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