Qatar published Law No. 22 of 2024 in the Official Gazette on 27 March 2025. As previously reported, Qatar's Shura Council (parliament) approved the law at the end of 2024 to introduce measures for the Pillar 2 global minimum tax. This includes the introduction of a qualified domestic minimum top-up tax (QDMTT) of 15% payable by in-scope MNE groups. Further, the law includes the introduction of the income inclusion rule (IIR) for in-scope groups. As provided in the law, the QDMTT and the IIR…