As I understand it, both carbs and fat can be converted into triglycerides and glucose if needed and the body is adept at converting and storing these as glycogen (stored glucose) and body fat (subcutaneous or visceral fat).
In terms of laying down body fat, it's more about how much energy you take in. If you take in excess calories of fat you're likely to have the same effect as if you have the same excess calories from carbohydrates.
If you eat too many calories from either fat or carbs, your body will have an excess of glucose and/or triglycerides in the blood and will look to store it either as body fat or glycogen. If your body doesn't need to refill its glycogen stores, the excess triglycerides and glucose will therefore get converted into body fat.
If you want to lose visceral fat, they key is to take in less calories and/or burn more calories through activity.
Ed