The tax treaty between Portugal and Qatar entered into force on April 4th, 2014 and will apply for both countries from January 1st, 2015. The treaty was signed on December 12th, 2011, and includes the following withholding rates:
- Dividends - 5% if the beneficial owner is a company (other than a partnership) that holds at least 10% of the paying company's capital, otherwise 10%
- Interest - 10%
- Royalties - 10%
Permanent Establishment
The treaty includes provisions for a service permanent es…