<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, 21</td><td>0% (residence state only)</td><td>Taxable only in the residence state of the recipient as no source taxing right is provided in Article 10 and therefore falls under Article 21.</td></tr><tr><td>Interest</td><td>Article 11</td><td>0% (residence state only)</td><td>Taxable only in the residence state of the recipient.</td></tr></tbody></table>
Agreement on the Avoidance of Double Taxation between the Government of the State of QATAR and the Government of the Republic of SUDAN
Treaty Text Preamble The Government of the State of Qatar; and The Government of the Republic of Sudan; Desiring to encourage and develop economic relations between their respective countries by the conclusion of an agreement on the avoidance of double taxation with respect to Income Tax, hereinafter referred to as the Qatari tax and the Sudanese tax;
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