1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.

2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the State, the tax so
    charged shall not exceed 5% (five per cent) of the gross amount of the royalties.
    The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this paragraph.

3. The term 'royalties' as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary,
    artistic or scientific work (including cinematograph films and films, tapes or discs for radio or television broadcasting), any patent, trade mark, design or
    model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.

4. The provisions of paragraph 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the
    other Contracting State in which the royalties arise, through a permanent establishment situated therein or performs in the other State independent personal
    services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent
    establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.

5. Royalties shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the royalties, whether
    he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or fixed base with which the right, property in respect of
    which the royalties are paid is effectively connected, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be
    deemed to arise in the State in which the permanent establishment or fixed base is situated.

6. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the
    royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the
    beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the lastmentioned amount. In such case, the excess part
    of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement.

The above information is the wording of the article dealing with the withholding tax on royalties of the tax treaty between The Netherlands and Qatar.  Please note that the ultimate withholding tax rate may differ from the treaty rate, for instance as consequence of domestic anti-abuse legislation, provisions of the treaty protocol, etc. Before you use this information we therefore strongly recommend that you consult us to determine the accurate withholding tax rate for your specific situation. If you require our follow up, you can contact us via e-mail or call us at our offices: Ph. + 31 (10) 2010466.