Qatar
A. Progress in the implementation of the minimum standard
Qatar has 80 tax agreements in force, as reported in its response to the Peer Review questionnaire. Forty-four 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 1 April 2020. On 25 November 2021, Qatar made an additional notification to expand its list of agreements to be covered under 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 not listed its agreements with Argentina, Austria, Norway and Switzerland under the MLI but indicated in its response to the Peer Review questionnaire that steps have been taken (other than under the MLI) to implement the minimum standard in those agreements.
Qatar has concluded a bilateral complying instrument with respect to its agreement with Bermuda and Ukraine.
Qatar is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1
← 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).