On 20 February 2015, officials from Japan and Qatar signed an income tax treaty. The treaty is the first of its kind between the two countries.
Taxes Covered
The treaty covers Japanese income tax, corporation tax, special income tax for reconstruction, local corporation tax and local inhabitant tax. It covers Qatari taxes on income.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services within a Contr…