Mexico-Qatar Tax Treaty: effective from 1 January 2014

Signed in Mexico City on 14 May 2012, the tax treaty between Qatar and Mexico came into force on 9 March 2013 and is effective from 1 January 2014.

The main provisions are as follows:

Permanent establishment

The term “permanent establishment” was defined as 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 12-month period; and