<h3>Tax Rates</h3><table><thead><tr><th>Item</th><th>Article reference</th><th>Applicable Rates</th><th>Comments</th></tr></thead><tbody><tr><td>Dividends</td><td>10</td><td>5%, 10%, 15%</td><td>5%: if beneficial owner is the Government of a Contracting State. 10%: if beneficial owner is a company (other than a partnership) which holds directly at least 25% of the capital. 15%: in all other cases. MFN for Government dividends if Argentina grants lower rate in another DTA (Protocol Ad Articles 10, 13 and 23).</td></tr><tr><td>Interest</td><td>11</td><td>0% (residence state only), 12%</td><td>0% (residence state only): if paid to the Government of the other Contracting State. 12%: in all other cases.</td></tr></tbody></table>
Agreement between the Government of the State of QATAR and the Government of the ARGENTINE REPUBLIC for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital
The Government of the State of Qatar and the Government of the Argentine Republic intending to further develop their economic relationship and to enhance their cooperation in tax matters, and desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion, with respect to taxes on income and on capital, have agreed as follows:
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