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resident of a Contracting State 1. For the purposes of this Agreement, the term "resident of a Contracting State" means: (a) in the case of Malaysia, a person who is a resident in Malaysia for the purpose of Malaysian tax and also includes the State, any political subdivisions, local authority or a statutory body thereof; (b) in the case of the State of Qatar, any individual who, under the law of the State of Qatar is a resident of the State of Qatar, and a company having its place of effective management in Qatar. The term also includes the State of Qatar and any local authority, political subdivision or statutory body thereof.
PU(A) 405/2008 - DOUBLE TAXATION RELIEF (THE GOVERNMENT OF THE STATE OF QATAR) ORDER 2008
2. Double taxation relief |