<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%, 5%, 10%</td><td>0%: if beneficial owner is a company holding directly at least 10% of the capital. / 5%: if beneficial owner is an individual holding directly at least 10% of the capital and resident for 48 months immediately preceding the year of payment. / 10%: in all other cases.</td></tr><tr><td>Interest</td><td>Article 11</td><td>0% (residence state only)</td><td></td></tr></tbody></table>
Agreement between the Government of the State of QATAR and the Government of the Grand Duchy of LUXEMBOURG for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital
The Government of the State of Qatar and The Government of the Grand Duchy of Luxembourg,
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