Tax treaty Qatar and Jersey: Effective from 1 January 2013

Signed in Qatar on 20 March 2012, the agreement between Qatar and Jersey for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income entered into force on 22 November 2012. The treaty's provisions apply from 1 January 2013.

The treaty's 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 six months within any twelve month period; and