Article 37 - Relief Under Agreements with Other Countries

(1) Where Qatar has entered into Double Taxation Agreements, the provisions of those Double Taxation Agreements shall apply in preference to any similar provisions in these Regulations and the Tax Rules.
(2) Credit for tax paid under the law of any country other than Qatar is not allowable under Article 38 in the case of any income if any credit for that tax is allowable in respect of that income under a Double Taxation Agreement made between Qatar and that country.
Amended (as from 18th June 2014)