<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>6%; 0%</td><td>6% if beneficial owner is a resident of the other State; 0% if beneficial owner is the other Contracting State itself, a political subdivision, local authority, Central Bank, pension fund, Investment Authority or other agreed integral institution/fund.</td></tr><tr><td>Interest</td><td>Article 11</td><td>6%; 0%</td><td>6% if beneficial owner is a resident of the other State; 0% if beneficial owner is the other Contracting State itself, a political subdivision, local authority, Central Bank, specified government entities, for credit sales of merchandise/equipment, or for financing from financial institutions under government agreements.</td></tr></tbody></table>
Agreement between the Government of the State of QATAR and the Government of the Republic of PANAMA 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 Panama, 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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