Update - Tax Treaty between Paraguay and Qatar

The income tax treaty between Paraguay and Qatar was signed on 11 February 2018. The treaty is the first of its kind between the two countries.

Taxes Covered

The treaty covers Qatari income tax and Paraguayan individual income tax, corporation tax, income tax on agricultural business, and income tax on small businesses.

Service PE

The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services through employees or other e…