The Double Taxation Relief (Qatar) Order 2011

JurisdictionUK Non-devolved
CitationSI 2011/1684
Year2011

2011 No. 1684

Capital Gains Tax

Corporation Tax

Income Tax

The Double Taxation Relief (Qatar) Order 2011

Made 13th July 2011

At the Court at Buckingham Palace, the 13th day of July 2011

Present,

The Queen’s Most Excellent Majesty in Council

A draft of this Order was laid before the House of Commons in accordance with section 5(2) of the Taxation (International and Other Provisions) Act 20101and approved by a resolution of that House.

Accordingly, Her Majesty, in exercise of the powers conferred upon Her by section 2 of the Taxation (International and Other Provisions) Act 2010, by and with the advice of Her Privy Council, orders as follows—

S-1 Citation

Citation

1. This Order may be cited as the Double Taxation Relief (Qatar) Order 2011.

S-2 Double taxation arrangements to have effect

Double taxation arrangements to have effect

2. It is declared that—

(a) the arrangements specified in the Protocol set out in the Schedule to this Order, which amend the arrangements set out in the Schedule to the Double Taxation Relief and International Tax Enforcement (Qatar) Order 20102, have been made with the Government of the State of Qatar;

(b) the arrangements have been made with a view to affording relief from double taxation in relation to income tax, corporation tax, capital gains tax and taxes of a similar character imposed by the laws of Qatar; and

(c) it is expedient that the arrangements should have effect.

Judith Simpson

Clerk of the Privy Council

SCHEDULE

Article 2

SCHEDULE

EXPLANATORY NOTE

(This note is not part of the Order)

The Schedule to this Order contains a Protocol (“the Protocol”) which amends an agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the State of Qatar for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital Gains, which was set out in the Schedule to the Double Taxation Relief and International Tax Enforcement (Qatar) Order 2010 ( S.I. 2010/241) (“the Agreement”). This Order brings the Protocol into effect.

The Agreement aims to eliminate the double taxation of income or gains arising in one country and paid to residents of the other country. It does this by allocating the taxing rights that each country has under its domestic law over the same income or gains, and/or by providing relief from double taxation. It also has specific measures...

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