Qatar
Overview of CbC reporting requirements
First reporting fiscal year: Commencing on or after 1 January 2018
Consolidated group revenue threshold: QAR 3 billion
Filing deadline: 12 months following the end of the reporting fiscal year
The domestic legal and administrative framework
Qatar confirms that its rules have not changed and continue to be applied effectively. Qatar continues to meet all terms of reference.1
The exchange of information framework
Qatar confirms that its rules have not changed and continue to be applied effectively. Qatar continues to meet all terms of reference.
Appropriate use of CbC reports
Qatar is a non-reciprocal jurisdiction and, as such, will not receive CbC reports submitted to tax authorities in other jurisdictions, and will not apply local filing. It is not necessary for this peer review to reach any conclusion with respect to Qatar’s compliance with the terms of reference on appropriate use.
Note
← 1. Qatar’s 2017/2018 peer review included a monitoring point relating to the definition of “Excluded MNE Group”. This monitoring point remains in place.