Executive summary
On 23 December 2019, Qatar deposited the following with the Organisation for Economic Cooperation and Development (OECD):
- Instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI)
- Positions on the MLI
- List of 76 tax treaties that Qatar wishes to designate as Covered Tax Agreements (CTAs)
The MLI will enter into force for Qatar on 1 April 2020. If another country has also ratified the MLI and has identified its trea…