Tax treaty between Hong Kong and Qatar: effective from January 2014

The tax treaty between Hong Kong and Qatar entered into force on 5 December 2013. Its provisions will be effective from 1 January 2014 in Qatar and 1 April 2014 in Hong Kong.

Its main provisions are as follows:

Permanent establishment

The term “permanent establishment” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.

The term “permanent establishment” also encompasses:

• a building site, a construction, assembly or installation project or any supervisory activity in connection with such site or project, but only where such site, project or activity continues for a period or periods aggregating more than 183 days within any twelve month period; and