<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% / 15%</td><td>5%: if beneficial owner is a company (other than a partnership) which has owned directly or indirectly at least 25% of the capital of the company paying the dividends for a period of at least 12 months preceding the date the dividends were declared; 15%: in all other cases.</td></tr><tr><td>Interest</td><td>Article 11</td><td>0% / 5%</td><td>0%: if the payer of the interest is the Government of that Contracting State or a local authority thereof; or the interest is paid to the Government of the other Contracting State or local authority thereof or any agency or instrumentality (including a financial institution) wholly owned by that other Contracting State or local authority thereof; or the interest is paid to any other agency or instrumentality (including a financial institution) in relation to loans made in application of an agreement concluded between the Governments of the Contracting States. 5%: in all other cases if the recipient is the beneficial owner of the interest.</td></tr></tbody></table>
CONVENTION between the Government of the State of QATAR and the Government of the ITALIAN Republic for the Avoidance of Double Taxation with respect to Taxes on Income and the Prevention of Fiscal Evasion
The Government of the State of Qatar and the Government of the Italian Republic, desiring to conclude a Convention to avoid double taxation with respect to taxes on income and to prevent fiscal evasion have agreed as follows:
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