<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>3%</td><td>If the recipient is the beneficial owner of the dividends.</td></tr><tr><td>Interest</td><td>Article 11</td><td>3%</td><td>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 ROMANIA for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Income Taxes
The Government of the State of Qatar and the Government of Romania desiring to promote and strengthen the economic relations by concluding a Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Income Taxes, have agreed as follows:
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