Tax treaty between Qatar and South Africa: effective from January 2016

The Provisions of the tax treaty between South Africa and Qatar came into effect on 1 January 2016. The Agreement applies to:

• income taxes in Qatar;

• the normal tax, the withholding tax on royalties, the dividends tax, the withholding tax on interest and the tax on foreign entertainers and sportspersons in South Africa.

The other 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 the site or project, but only where the site, project or activity continues for a period of more than six months;