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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
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Double Taxation Relief Manual: Guidance by country: Qatar: Interest

Although the Agreement allows for source state taxation, that is, taxation by the state in which the interest arises, in accordance with domestic law, there are many exemptions listed in paragraph 3 of Article 11, which make the interest taxable only in the state of residence of the beneficial owner of the interest.