<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>If beneficially owned by a resident of the other Party. Provisions of Article 7 or Article 14 apply if effectively connected with a permanent establishment or fixed base in the source state.</td></tr><tr><td>Interest</td><td>Article 11</td><td>0% (residence state only)</td><td>If beneficially owned by a resident of the other Party. Provisions of Article 7 or Article 14 apply if effectively connected with a permanent establishment or fixed base in the source state.</td></tr></tbody></table>
Agreement between the Government of the State of QATAR and the Government of JERSEY 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 Jersey;
Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income;
Have agreed as follows:
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