The income tax treaty between Qatar and Spain will enter into force on 6 February 2018. The treaty, signed 10 September 2015, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Qatari taxes on income and Spanish individual income tax, corporation tax, non-resident income tax, and local taxes on income.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted if an enterprise furnishes services through employe…