Qatar published Cabinet Resolution No. (4) of 2026 in Issue 5 of the Official Gazette on 15 March 2026 (begins page 95), which allows for the direct application of tax treaty benefits (i.e., reduced withholding or exemption) effective 16 March 2026. Previously, Qatar only applied the refund approach, requiring the levy of domestic withholding tax rates on payments to non-residents, with qualifying non-resident then allowed to apply for a refund of the difference resulting from the applicatio…