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HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
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DT Agreements: Qatar - Income from a UK source paid to a resident of Qatar

The permanent establishment provisions of Article 5 include references to a building site or construction or assembly project. This provides that where such a site continues for a period of more than six months in any twelve month period commencing or ending in the tax year concerned it will constitute a permanent establishment.