Article 1
Persons Covered
This Agreement shall apply to persons who are residents of one or both of the Parties.
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June 26, 2026
Agreement between the Government of the State of QATAR and the Government of JERSEY for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
The Government of the State of Qatar and the Government of Jersey;
Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income;
Have agreed as follows:
Contents
Article 1 - Persons Covered
Article 2 - Taxes Covered
Article 3 - General Definitions
Article 4 - Resident
Article 5 - Permanent Establishment
Article 6 - Income from Immovable Property
Article 7 - Business Profits
Article 8 - Shipping and Air Transport
Article 9 - Associated Enterprises
Article 10 - Dividends
Article 11 - Interest
Article 12 - Royalties
Article 13 - Capital Gains
Article 14 - Independent Personal Services
Article 15 - Dependent Personal Services
Article 16 - Directors' Fees
Article 17 - Artistes and Sportspersons
Article 18 - Pensions and Annuities
Article 19 - Government Service
Article 20 - Students and Trainees
Article 21 - Other Income
Article 22 - Elimination of Double Taxation
Article 23 - Non-Discrimination
Article 24 - Mutual Agreement Procedure
Article 25 - Exchange of Information
Article 26 - Members of Diplomatic Missions and Consular Posts
Article 27 - Entry into Force
Article 28 - Termination
Protocol
Article 1
Article 2
Taxes Covered
This Agreement shall apply to taxes on income imposed on behalf of a Party or its local authorities, irrespective of the manner in which they are levied.
There shall be regarded as taxes on income all taxes imposed on total income or on elements of income.
The existing taxes to which the Agreement shall apply are in particular:
in the case of the State of Qatar:
-taxes on income;
(hereinafter referred to as 'Qatari tax'); and
in the case of Jersey:
-the income tax;
(hereinafter referred to as 'Jersey tax').
The Agreement shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Parties shall notify each other of any significant changes that have been made in their respective taxation laws.