Qatar amends Executive Regulations to the Income Tax Law

24 May 2023|Tax Alerts, Information Reporting, Legislation & Policy, National/Federal Taxation|Qatar

Qatar has issued Council of Ministers Decision No. 3 of 2023, covering amendments to the Executive Regulations to Law No. 24 of 2018 (Income Tax Law).
The amendments cover matters including the definition of a permanent establishment, scope of taxable income, powers of the General Tax Authority and economic substance.
Entities that operate in or have a permanent establishment in Qatar should carefully consider how the amendments to the Executive Regulations will impact their tax liability and obli…

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