On 6 March 2015, officials from South Africa and Qatar signed an income tax treaty. The treaty is the first of its kind between the two countries.
Taxes Covered
The treaty covers Qatari income tax, and South African normal tax, withholding tax on royalties, dividends tax, withholding tax on interest, and the tax on foreign entertainers and sportspersons.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes se…