Treaty between Qatar and Luxembourg for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital

Signed on 3 July 2009, the tax agreement between Qatar and Luxembourg applies starting from 2011.

The main provisions of the treaty 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 a building site, a construction, assembly or installation project or any supervisory activity in connection with such site, but only where such site, project or activity continue for a period of more than 6 months.

Dividends

Dividends paid by a company which is a resident of a contracting state to a resident of the other contracting state may be taxed in that other state.