<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(2)</td><td>10%</td><td>If the beneficial owner is a resident of the other Contracting State.</td></tr><tr><td>Interest</td><td>Article 11(2), (3), (4)</td><td>10% / 0%</td><td>10% if beneficial owner is a resident of the other Contracting State; 0% for government/central bank/state-backed financial institutions/guaranteed debt; 0% for interest on credit sales of industrial, commercial or scientific equipment or merchandise, taxable only in residence state.</td></tr></tbody></table>
Convention between the Government of the State of QATAR and the Government of the REPUBLIC OF KOREA 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 the Republic of Korea , desiring to conclude a convention for the avoidance of double taxation with respect to taxes on income; have agreed as follows:
Contents
Article 1 - Persons Covered
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.