Business Tax Act, 2009
Business Tax (Double Taxation Agreement) (No. 3) Regulations, 2006
Statutory Instrument 34 of 2006
- Commenced on 10 April 2007
- [This is the version of this document at 8 November 2017.]
1. CitationThese Regulations may be cited as the Business Tax (Double Taxation Agreement) (No. 3) Regulations, 2006.
2. Declaration and effect of agreementIt is hereby declared that the Republic of Seychelles, and the State of Qatar have entered into the agreement specified in the Schedule for the purposes of avoidance of double taxation and prevention of fiscal evasion and that the agreement shall have effect in relation to the tax imposed under this Act.
Agreement between the Republic of Seychelles 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
Article 1 – Persons coveredThis Agreement shall apply to persons who are residents of one or both of the Contracting States.
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 sports persons
Article 17 – Pensions and annuities
Article 18 – Government services
Article 19 – Teachers and researchers
Article 20 – Students, business apprentices and trainees
Article 21 – Other income
Article 22 – Elimination of double taxation
Article 23 – Non-discrimination
Article 24 – Mutual agreement procedure
Article 25 – Exchange of information
Article 26 – Members of diplomatic missions and consular postsNothing in this Agreement shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements.
Article 27 – Entry into forceEach of the Contracting States shall notify the other Contracting State the completion of the procedures required by its law for the bringing into force of this Agreement. This Agreement shall enter into force, on the date of the later of these notifications and shall thereupon have effect—
Article 28 – TerminationThis Agreement shall remain in force indefinitely, but either of the Contracting States may, on or before the thirtieth day of June in any calendar year beginning after the expiration of a period of five years from the date of its entry into force, give written notice of termination to the other Contracting State through diplomatic channels. In such event this Agreement shall cease to have effect as respects income derived during the taxable year beginning on or after the first day of January in the calendar year following that in which the notice of termination is given.
|For the Government of the Republic of SeychellesYousef Hussain KamalMinister of Economic Planning and Employment
|For the Government of the State of QatarJacquelin DugasserMinister of Finance
History of this document
08 November 2017 this version
10 April 2007