Tax treaty between Guernsey and Qatar: effective from January 2014

On 22 February 2013, Guernsey and Qatar concluded an Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income which entered into force on 11 July 2013 and is effective from 1 January 2014.

The 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