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HMRC internal manual

Double Taxation Relief Manual

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

The Agreement allows Qatar to tax royalties paid to a UK resident recipient who is the beneficial owner of the royalties at a rate of 5 per cent of the gross amount of the royalties unless the right or property in respect of which the royalties are paid is effectively connected with a permanent establishment which the UK resident recipient has in Qatar. In the latter circumstances, the provisions of the Business profits Article (Article 7) will apply.