The income tax treaty between Qatar and Ukraine entered into force on 9 April 2019. The treaty, signed 20 March 2018, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Qatari taxes on income or profits and covers Ukrainian individual income tax and tax on profits of enterprises.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services through employees or other engaged p…