According to recent updates provided by Qatar in relation to the application of the BEPS MLI, the income tax treaty with Kazakhstan entered into force on 5 April 2015. The treaty is the first of its kind between the two countries.
Taxes Covered
The treaty covers Kazakh corporate income tax and individual income tax and covers Qatari taxes on income.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes service…