<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>5%<br/>10%</td><td>5%: if the beneficial owner is a company (other than a partnership) which holds directly at least 10% of the capital of the company paying the dividends.<br/>10%: in all other cases.</td></tr><tr><td>Interest</td><td>Article 11</td><td>5%</td><td>5%: if the beneficial owner of the interest is a resident of the other Contracting State.</td></tr></tbody></table>
Agreement between the Government of the State of QATAR and the Government of the BOLIVARIAN REPUBLIC OF VENEZUELA 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 Bolivarian Republic of Venezuela desiring to conclude an Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income,
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