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  • 13-September-2022

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Qatar (Stage 2) - Inclusive Framework on BEPS: Action 14

    Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the BEPS Action 14 Minimum Standard by Qatar.
  • 16-February-2021

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Qatar (Stage 1) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Qatar.
  • 23-December-2019

    English

    Qatar deposits its instrument of ratification for the Multilateral BEPS Convention

    Today, Qatar deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (BEPS) with the OECD’s Secretary-General, therewith underlining its strong commitment to prevent the abuse of tax treaties and BEPS by multinational enterprises. For Qatar, the MLI enters into force on 1 April 2020.

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  • 18-November-2019

    English

    OECD invites taxpayer input on tenth batch of dispute resolution peer reviews

    The OECD is now gathering input for the Stage 1 peer reviews of Andorra, Aruba, Bahrain, Barbados, Gibraltar, Greenland, Kazakhstan, Oman, Qatar, Saint Kitts and Nevis, Thailand, Trinidad and Tobago, United Arab Emirates and Viet Nam, and invites taxpayers to submit input on specific MAP-related issues by 16 December 2019.

  • 4-December-2018

    English, PDF, 1,707kb

    MLI Position for Qatar

    Reservations and notifications under the Multilateral Instrument for BEPS Tax Treaty Related Measures provided for Qatar

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  • 19-December-2017

    English

    Qatar signs tax co-operation agreement to enable automatic sharing of country-by-country information (BEPS Action 13)

    As part of continuing efforts to boost transparency by multinational enterprises (MNEs), Qatar has signed the Multilateral Competent Authority Agreement for Country-by-Country Reporting (CbC MCAA), bringing the total number of signatories to 68.

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  • 14-November-2017

    English

    Qatar and Saint Kitts and Nevis join the Inclusive Framework on BEPS

    The Inclusive Framework welcomes Qatar and Saint Kitts and Nevis, bringing to 106 the total number of countries and jurisdictions participating on an equal footing in the Project.

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  • 21-August-2017

    English

  • 5-April-2012

    English

  • 17-November-2010

    English

    Peer Review Report of Qatar - Phase 1: Legal and Regulatory Framework

    This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Qatar.

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