Treaty between Qatar and Portugal for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income: Negotiation concluded

On 9th May 2011, the Portuguese State announced the conclusion of the technical negotiations with the authorities of Qatar with a view to conclude an agreement to avoid double taxation on income taxes.

Treaty between Qatar and Greece for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income: Effective from January 2011

Signed on 26th October 2008, the tax agreement between the state of Qatar and the Hellenic Republic of Greece entered into force on 21st March 2010. The convention is effective from January 2011. The main provisions of the agreement 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 includes: