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Citation

1. This Order may be cited as the Double Taxation Relief and International Tax Enforcement (Qatar) Order 2010.

Double taxation and international tax enforcement arrangements to have effect

2. It is declared that-�

(a) the arrangements specified in the Agreement scheduled to this Order 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 for the purpose of assisting international tax enforcement; and

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

Article 2

SCHEDULE

EXPLANATORY NOTE

(This note is not part of the Order)

The Schedule to this Order contains the Agreement between the United Kingdom 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.

Article 1 of this Order provides for its citation.

Article 2 makes a declaration as to the effect and content of the arrangements set out in the Agreement and provides that it is expedient that those arrangements should have effect.

A detailed explanation of the Agreement can be found in the Explanatory Memorandum published with the Agreement and which may be seen on the website of the Office of Public Sector Information at http://www.opsi.gov.uk/stat.htm.

The Agreement will enter into force on the thirtieth day after the date of the later of the notifications by each party of the completion of its legislative procedures.

The Agreement will take effect in respect of exchange of information on the date it enters into force.

In respect of the provisions for the avoidance of double taxation, it will have effect as follows–

(a) with regard to taxes withheld at source, in respect of amounts paid or credited on or after 1 January next following the date of entry into force;

(b) with regard to certain profits, capital gains and income derived from the operation of ships and aircraft in international traffic by an enterprise of a contracting state, in respect of taxes on such profits, income and gains arising on or after 1 January 2004; and

(c) with regard to all other taxes, in respect of taxable years (and, in the case of United Kingdom corporation tax, financial years) beginning on or after 1 January next following the date of entry into force.

The date of entry into force will, in due course, be published in the London, Edinburgh and Belfast Gazettes.

A full and final Impact Assessment has not been produced for this instrument as a negligible impact on the private or voluntary sectors is foreseen.