Article 38 - Unilateral Relief

(1) Relief from double taxation shall be given in respect of tax paid under the law of any country other than Qatar on income subject to tax under these Regulations, by allowing that tax as a credit against corporation tax, notwithstanding that no Double Taxation Agreements are in force, and this relief will be referred to as "unilateral relief".
(2) "Tax paid" in Article 38(1) shall only include—
(a) income and corporation taxes paid on income in the other country, computed by reference to that income; and
(b) withholding taxes paid in respect of income in the other country.
(3) Articles 38 to 40 apply only to QFC Entities regarded as Resident in Qatar under Article 8 of these Regulations.
Amended (as from 18th June 2014)