An agreement between the UK government of Great Britain and Northern Ireland and the government of the state of Qatar for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital gains entered into force on 15 October.

The agreement is effective from 1 January 2004 for profits, income and gains from shipping and air transport, from 1 January 2011 for taxes withheld at source, and for other taxes, in respect of taxable or financial years beginning on or after 1 January 2011.

The full text of the agreement can be accessed at http://www.hmrc.gov.uk/international/qatar-uk-dta.pdf