Qatar - Anti-abuse provisions
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| Country | Qatar |
| Treaty article | |
| Date signed | 24 April 2008 |
| Date entry into force | 25 December 2009 |
Qatar
Anti-abuse provision: Main purpose test
Article 10-7:
With respect to dividends as meant in subparagraph (a) of paragraph 2 the 0% (zero per cent) rate shall not apply if the main reason or one of the main reasons for establishing or maintaining the company in a Contracting State is to ensure the benefits of subparagraph (a) of paragraph 2 of this Article. The competent authorities shall consult each other before denying the application of the 0% (zero per cent) rate.
Disclaimer
The above is wording of the bilateral treaty between the Netherlands and corresponding country. Please note that the actual wording may deviate from the above wording, this may be due to for example recent amendmends or (pending) treaty negations that have not yet been included in the above wording. Before you use this information, we advise you to contact us to verify the treaty and the specifics of you case. You can reach us via email or office phone number 010-2010466.
Ton Smit
Director / Senior Consultant
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