Article 1
Persons Covered
This Agreement shall apply to persons who are residents of one or both of the Contracting States.
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June 26, 2026
Agreement between the Government of the State of QATAR and the Government of the Republic of SOUTH AFRICA for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
Preamble
The Government of the State of Qatar and the Government of the Republic of South Africa desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and to promote and strengthen the economic relations between the two countries,
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 - Income from Employment
Article 15 - Directors' Fees
Article 16 - Entertainers and Sportspersons
Article 17 - Pensions and Annuities
Article 18 - Government Service
Article 19 - Students, Apprentices and Business Trainees
Article 20 - Other Income
Article 21 - Elimination of Double Taxation
Article 22 - Non-Discrimination
Article 23 - Mutual Agreement Procedure
Article 24 - Exchange of Information
Article 25 - Members of Diplomatic Missions and Consular Posts
Article 26 - Entry into Force
Article 27 - Termination
Article 28 - Protocol