Tax Treaty between Qatar & Singapore: Effective from January 2012

The double taxation agreement between Singapore and Qatar, which was signed on the 22 September 2009, has now been ratified by Qatar.

Qatar ratified the Protocol on 14 September 2011 and the Inland Revenue Authority of Singapore announced the protocol entered into force on the 1 January 2012.

The protocol provides for measures relating to the exchange of information for tax purposes.

Tax Treaty between Qatar & Georgia: Effective from January 2012

Signed in Doha on 20 December 2010, the tax treaty between Qatar and Georgia entered into force 11 March 2011. It will be effective from January 2012.

The main provisions of the treaty are as follows:

Permanent establishment

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

The term “permanent establishment” includes: