Qatar
A. Progress in the implementation of the minimum standard
Qatar has 78 tax agreements in force, as reported in its response to the Peer Review questionnaire. Twenty-nine of those agreements comply with the minimum standard.
Qatar signed the MLI in 2018 and deposited its instrument of ratification on 23 December 2019. The MLI entered into force for Qatar on April 1 2020. On 25 November 2021, Qatar made an additional notification to expand its list of agreements to be covered under the MLI. Qatar has not listed its agreements with Argentina, Austria, Guernsey, Norway, Switzerland and Ukraine. These agreements will therefore not, at this stage, be modified by the MLI. The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.
Qatar has signed a bilateral complying instrument with Bermuda.
Qatar indicated in its response to the Peer Review questionnaire that steps had been taken (other than under the MLI) to implement the minimum standard in the agreements with Austria, Guernsey, Kazakhstan, Switzerland and Ukraine.
Qatar is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1
B. Conclusion
Qatar gave effect to its plan to implement the minimum standard in its agreements with Tunisia by making a notification on 25 November 2021 to expand its list of agreements to be covered under the MLI to include that agreement.
Qatar has developed a plan for the implementation of the minimum standard in its agreements with Argentina and Norway. Qatar indicated in its response to the Peer Review questionnaire that it intends to contact these jurisdictions to suggest a draft protocol to implement the minimum standard.
← 1. For its agreements listed under the MLI, Qatar is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI).