Cabinet Decision No. 39 of 2019, Article 22, governs the interaction between domestic withholding tax and international double taxation avoidance agreements. Non-residents must submit a formal request to apply agreement-specific rates. If accepted, the Authority refunds overpaid tax. The article also specifies that withholding tax applies to payments made to non-resident companies even if they are owned by Qatari or GCC nationals. The Minister may issue special mechanisms and periodic circulars to guide the application of these international treaties, ensuring compliance with both local and global tax standards.