Qatar

A. Progress in the implementation of the minimum standard

Qatar has 77 tax agreements in force, as reported in its response to the Peer Review questionnaire. Its agreement with Ghana* complies with the minimum standard

Qatar signed the MLI in 2018, listing 76 tax agreements.1

Qatar is implementing the minimum standard through the inclusion of the preamble statement and the PPT.2

The agreements that will be modified by the MLI will come into compliance with the minimum standard once the provisions of the MLI take effect.

B. Implementation issues

No jurisdiction has raised any concerns about their agreements with Qatar.

Summary of the jurisdiction response – Qatar

Treaty partners

Compliance with the standard

If compliant, the alternative implemented

Signature of a complying instrument

The alternative implemented through the complying instrument

(if not the MLI)

Comments

1

Albania*

No

N/A

Yes

N/A

2

Algeria*

No

N/A

Yes

N/A

3

Armenia

No

N/A

Yes

N/A

4

Austria

No

N/A

Yes

N/A

Amending instrument ensuring compliance with standards under negotiation

5

Azerbaijan*

No

N/A

Yes

N/A

6

Barbados

No

N/A

Yes

N/A

7

Belarus*

No

N/A

Yes

N/A

8

Bermuda

No

N/A

Yes

N/A

9

Bosnia and Herzegovina*

No

N/A

Yes

N/A

10

Brunei Darussalam

No

N/A

Yes

N/A

11

Bulgaria

No

N/A

Yes

N/A

12

Chad*

No

N/A

Yes

N/A

13

China (People's Republic of)

No

N/A

Yes

N/A

14

Croatia

No

N/A

Yes

N/A

15

Cuba*

No

N/A

Yes

N/A

16

Cyprus*

No

N/A

Yes

N/A

17

Ecuador*

No

N/A

Yes

N/A

18

Fiji*

No

N/A

Yes

N/A

19

France

No

N/A

Yes

N/A

20

Ghana*

Yes

PPT alone

N/A

N/A

Expected to be in force on 30 June 2019

21

Georgia

No

N/A

Yes

N/A

22

Greece

No

N/A

Yes

N/A

23

Guernsey

No

N/A

Yes

N/A

Amending instrument ensuring compliance with standards initialled

24

Hong Kong (China)

No

N/A

Yes

N/A

25

Hungary

No

N/A

Yes

N/A

26

India

No

N/A

Yes

N/A

A new tax treaty compliant with the Standards initialled

27

Indonesia

No

N/A

Yes

N/A

28

Iran*

No

N/A

Yes

N/A

29

Ireland

No

N/A

Yes

N/A

30

Isle of Man

No

N/A

Yes

N/A

31

Italy

No

N/A

Yes

N/A

32

Japan

No

N/A

Yes

N/A

33

Jersey

No

N/A

Yes

N/A

34

Jordan*

No

N/A

Yes

N/A

35

Kazakhstan

No

N/A

Yes

N/A

36

Kenya

No

N/A

Yes

N/A

37

Korea

No

N/A

Yes

N/A

38

Kyrgyzstan*

No

N/A

Yes

N/A

39

Latvia

No

N/A

Yes

N/A

40

Lebanon*

No

N/A

Yes

N/A

41

Luxembourg

No

N/A

Yes

N/A

42

Malaysia

No

N/A

Yes

N/A

43

Malta

No

N/A

Yes

N/A

44

Mauritius

No

N/A

Yes

N/A

45

Mexico

No

N/A

Yes

N/A

46

Monaco

No

N/A

Yes

N/A

47

Morocco

No

N/A

Yes

N/A

Expected to be in force on 30 June 2019

48

Nepal*

No

N/A

Yes

N/A

49

Netherlands

No

N/A

Yes

N/A

50

Nigeria

No

N/A

Yes

N/A

51

North Macedonia

No

N/A

Yes

N/A

52

Norway

No

N/A

Yes

N/A

53

Pakistan

No

N/A

Yes

N/A

54

Panama

No

N/A

Yes

N/A

55

Philippines*

No

N/A

Yes

N/A

56

Poland

No

N/A

Yes

N/A

57

Portugal

No

N/A

Yes

N/A

58

Romania

No

N/A

Yes

N/A

59

Russia

No

N/A

Yes

N/A

60

San Marino

No

N/A

Yes

N/A

61

Senegal

No

N/A

Yes

N/A

62

Serbia

No

N/A

Yes

N/A

63

Seychelles

No

N/A

Yes

N/A

64

Singapore

No

N/A

Yes

N/A

65

Slovenia

No

N/A

Yes

N/A

66

South Africa

No

N/A

Yes

N/A

67

Spain

No

N/A

Yes

N/A

68

Sri Lanka

No

N/A

Yes

N/A

69

Sudan*

No

N/A

Yes

N/A

70

Switzerland

No

N/A

Yes

N/A

71

Syrian Arab Republic*

No

N/A

Yes

N/A

72

Tunisia

No

N/A

Yes

N/A

73

Turkey

No

N/A

Yes

N/A

74

United Kingdom

No

N/A

Yes

N/A

75

Venezuela*

No

N/A

Yes

N/A

Expected to be in force on 30 June 2019

76

Viet Nam

No

N/A

Yes

N/A

77

Yemen*

No

N/A

Yes

N/A

Notes

← 1. In total, Qatar listed 84 agreements under the MLI in its provisional MLI Position, seven of which (the agreements with Belgium, Eritrea*, Ethiopia*, Gambia*, Mauritania* and Paraguay, and the new agreement with Morocco) are not yet in force and one which has been terminated (the previous agreement with Turkey).

← 2. 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).

╳
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