ℹī¸ Fast-loading version for search engines - Click here for the interactive version
Document Type: Double Taxation Agreement
Countries: đŸ‡ĻđŸ‡Ē UAE - đŸ‡Ŧ🇧 United Kingdom - Protocol
Country Code: GBR-protocol
Translation: Official

Protocol Amending the Agreement between the Government of the State of QATAR and the Government of the UNITED KINGDOM of Great Britain and Northern Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital Gains Signed at London on 25 June 2009

QATAR - UNITED KINGDOM Protocol - DTAA

Protocol Amending the Agreement between the Government of the State of QATAR and the Government of the UNITED KINGDOM of Great Britain and Northern Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital Gains Signed at London on 25 June 2009

The Government of the State of Qatar and the Government of the United Kingdom of Great Britain and Northern Ireland,

Desiring to amend the Agreement between the Government of the State of Qatar and the Government of the United Kingdom of Great Britain and Northern Ireland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital gains signed at London on 25 June 2009 (hereinafter referred to as the Agreement").

Have agreed as follows:

Contents

Article I

Article II

Article I

In paragraph (3) (a) (iv) of Article 11 of the Agreement, the words "by persons who are not residents of Qatar" shall be replaced by the words "by persons who are not residents of that other State".

Article II

Each of the Contracting States shall notify to the other, through diplomatic channels, the completion of the procedures required by its law for the bringing into force of this Protocol This Protocol shall enter into force on the date of the later of these notifications and shall have effect from the same date as the Agreement has effect with regard to taxes withheld at source.

In witness whereof the undersigned, duty authorised thereto, have signed this Protocol

DONE in duplicate at Doha on the 20th of October 2010, in the Arabic and English languages, both texts being equally authoritative.

About This Tax Treaty

This Double Taxation Avoidance Agreement between UAE and United Kingdom - Protocol provides:

  • Elimination of double taxation on income and capital
  • Prevention of tax evasion and avoidance
  • Clear residence rules for tax purposes
  • Reduced withholding taxes on cross-border payments