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.
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. Qatar has not listed its agreements with Austria, Georgia, Guernsey, Kazakhstan, Norway, Switzerland, Tunisia and Ukraine. These agreements will therefore not, at this stage, be modified by the MLI. Kazakhstan and Tunisia have listed their agreements with Qatar under the MLI.
Qatar indicated in its response to the Peer Review questionnaire that bilateral negotiations would be pursued with respect to its agreement with Austria and Guernsey.
Qatar is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1
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
As mentioned above, Qatar has not listed its agreements with Georgia, Kazakhstan Norway, Switzerland, Tunisia and Ukraine under the MLI. Listing the agreements under the MLI or entering into bilateral renegotiations to implement the minimum standard would ensure that the minimum standard could be implemented in those non-covered agreements.
Note
← 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).