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June 26, 2026

This Agreement covers income tax in Qatar and income and capital gains tax in Sudan. A building or installation site constitutes a Permanent Establishment if it lasts for more than six months. Dividends and interest arising in one state and paid to a resident of the other are taxable only in that other state. Royalties are taxable in the country in which they arise, with no specific rate cap mentioned in the treaty. Profits from international transport are taxable only where the project's actual management is located. Double taxation is eliminated primarily through the exemption method.

Agreement on the Avoidance of Double Taxation between the Government of the State of QATAR and the Government of the Republic of SUDAN

Treaty Text Preamble The Government of the State of Qatar; and The Government of the Republic of Sudan; Desiring to encourage and develop economic relations between their respective countries by the conclusion of an agreement on the avoidance of double taxation with respect to Income Tax, hereinafter referred to as the Qatari tax and the Sudanese tax;

Have agreed on the following:-

Contents

Article 1 - The Scope of Application of the Agreement

Article 2 - Taxes Included by this Agreement

Article 3 - Definitions

Article 4 - Resident

Article 5 - Permanent Establishment

Article 6 - Income on Immovable Funds

Article 7 - Business Profits

Article 8 - International Transport

Article 9 - Joint Projects with Special Conditions

Article 10 - Dividends

Article 11 - Interest

Article 12 - Royalties

Article 13 - Capital Profits

Article 14 - Independent Professions

Article 15 - Dependent Professions

Article 16 - Members of Board of Directors' Remuneration

Article 17 - Artists and Athletes

Article 18 - Pensions

Article 19 - Public Office

Article 20 - Students and Trainees

Article 21 - Other Income

Article 22 - Avoidance of Double Taxation

Article 23 - Indiscrimination in the Treatment

Article 24 - Procedures for the Interpretation of the Agreement

Article 25 - Exchange of Information

Article 26 - Diplomatic and Consular Privileges

Article 27 - Procedures for the Implementation of the Agreement

Article 28 - Termination of the Agreement

Article 1
The Scope of Application of the Agreement

The provisions of this Agreement shall apply to persons who are resident in one or both of the contracting countries.

Article 1The Scope of Application of the Agreement

Article 2Taxes Included by this Agreement

Article 1
The Scope of Application of the Agreement

Article 2
Taxes Included by this Agreement