Qatar has met all aspects of the terms of reference (OECD, 2021[1]) (ToR) for the calendar year 2023 (year in review), and no recommendations are made.
Qatar can legally issue five types of rulings within the scope of the transparency framework.
In practice, Qatar issued rulings within the scope of the transparency framework as follows:
|
Type of ruling |
Number of rulings |
|---|---|
|
Past rulings |
0 |
|
Future rulings in the period 1 April 2018 – 31 December 2018 |
0 |
|
Future rulings in the calendar year 2019 |
1 |
|
Future rulings in the calendar year 2020 |
1 |
|
Future rulings in the calendar year 2021 |
5 |
|
Future rulings in the calendar year 2022 |
4 |
|
Future rulings in the year in review |
7 |
No peer input was received in respect of the exchanges of information on rulings received from Qatar.
952. Qatar can legally issue the following five types of rulings within the scope of the transparency framework: (i) preferential regimes;1 (ii) cross-border unilateral APAs and any other cross-border unilateral tax rulings (such as an advance tax ruling) covering transfer pricing or the application of transfer pricing principles; (iii) rulings providing for unilateral downward adjustments; (iv) permanent establishment rulings; and (v) related party conduit rulings.
953. For Qatar, past rulings are any tax rulings issued prior to 1 September 2018. Future rulings are any tax rulings within scope that are issued on or after 1 September 2018.
954. In the prior year’s peer review report, it was determined that Qatar’s undertakings to identify future rulings and all potential exchange jurisdictions were sufficient to meet the minimum standard. In addition, it was determined that Qatar’s review and supervision mechanism was sufficient to meet the minimum standard. Qatar’s implementation in this regard remains unchanged, and therefore continues to meet the minimum standard.
955. Qatar has met all of the ToR for the information gathering process and no recommendations are made.
956. Qatar has the necessary domestic legal basis to exchange information spontaneously. Qatar notes that there are no legal or practical impediments that prevent the spontaneous exchange of information on rulings as contemplated in the Action 5 minimum standard.
957. Qatar has international agreements permitting spontaneous exchange of information, including: (i) the Multilateral Convention on Mutual Administrative Assistance in Tax Matters: Amended by the 2010 Protocol (OECD/Council of Europe, 2011[2]) (“the Convention”) and (ii) bilateral agreements in force with 81 jurisdictions.2
958. For the year in review, the timeliness of exchanges is as follows:
|
Future rulings within the scope of the transparency framework |
Number of exchanges transmitted within three months of the information becoming available to the competent authority or immediately after legal impediments have been lifted |
Delayed exchanges |
||
|
Number of exchanges transmitted later than three months of the information on rulings becoming available to the competent authority |
Reasons for the delays |
Any other comments |
||
|
12 |
0 |
N/A |
N/A |
|
|
Follow-up requests received for exchange of the ruling |
Number |
Average time to provide response |
Number of requests not answered |
|
0 |
N/A |
N/A |
959. In the prior years’ peer review reports, it was determined that Qatar’s process for the completion and exchange of templates were sufficient to meet the minimum standard. With respect to past rulings, no action was required. Qatar’s implementation in this regard remains unchanged and therefore continues to meet the minimum standard.
960. Qatar has the necessary legal basis for spontaneous exchange of information, a process for completing the templates in a timely way and has completed all exchanges. Qatar has met all of the ToR for the exchange of information process and no recommendations are made.
961. The statistics for the year in review are as follows:
|
Category of ruling |
Number of exchanges |
Jurisdictions exchanged with |
|---|---|---|
|
Ruling related to a preferential regime |
1 |
De minimis rule applies |
|
Cross-border unilateral APAs and any other cross-border unilateral tax rulings (such as an advance tax ruling) covering transfer pricing or the application of transfer pricing principles |
11 |
Bahrain, China (People’s Republic of), Japan, Luxembourg, Oman, Switzerland, Türkiye, United Arab Emirates and United Kingdom |
|
Cross-border rulings providing for a unilateral downward adjustment to the taxpayer’s taxable profits that is not directly reflected in the taxpayer’s financial / commercial accounts |
0 |
N/A |
|
Permanent establishment rulings |
0 |
N/A |
|
Related party conduit rulings |
0 |
N/A |
|
Total |
12 |
962. In the prior year’s peer review report, it was determined that Qatar’s information gathering and exchange of information processes for matters related to intellectual property regimes3 were sufficient to meet the minimum standard. Qatar’s implementation in this regard remains unchanged and therefore continues to meet the minimum standard.
|
Aspect of implementation of the transparency framework that should be improved |
Recommendation for improvement |
|
No recommendations are made. |
[1] OECD (2021), BEPS Action 5 on Harmful Tax Practices - Terms of Reference and Methodology for the Conduct of the Peer Reviews of the Action 5 Transparency Framework, OECD Publishing, Paris, http://www.oecd.org/tax/beps/beps-action-5-harmful-tax-practices-peer-review-transparency-framework.pdf.
[3] OECD (2015), Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance, Action 5 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris, https://doi.org/10.1787/9789264241190-en.
[2] OECD/Council of Europe (2011), The Multilateral Convention on Mutual Administrative Assistance in Tax Matters: Amended by the 2010 Protocol, OECD Publishing, Paris, https://doi.org/10.1787/9789264115606-en.
← 1. Rulings issued in relation to certain exemptions and concessionary rate under the Qatar Financial Centre (QFC) Tax Regulations.
← 2. Participating jurisdictions to the Convention are available here: www.oecd.org/tax/exchange-of-tax-information/convention-on-mutual-administrative-assistance-in-tax-matters.htm. Qatar also has bilateral agreements with Albania, Algeria, Argentina, Armenia, Austria, Azerbaijan, Barbados, Belarus, Bermuda, Bosnia and Herzegovina, Brunei Darussalam, Bulgaria, Chad, China (People’s Republic of), Croatia, Cuba, Cyprus, Czechia, Ecuador, Fiji, France, Georgia, Greece, Guernsey, Hong Kong (China), Hungary, India, Indonesia, Iran, Ireland, Isle of Man, Italy, Japan, Jersey, Jordan, Kazakhstan, Kenya, Korea, Kyrgyzstan, Latvia, Lebanon, Luxembourg, Malaysia, Malta, Mauritius, Mexico, Monaco, Morocco, Nepal, Netherlands, North Macedonia, Norway, Oman, Pakistan, Panama, Philippines, Poland, Rwanda, Portugal, Romania, Russia, San Marino, Senegal, Serbia, Seychelles, Singapore, Slovenia, Somalia, South Africa, Spain, Sri Lanka, Sudan, Switzerland, Syria, Tunisia, Türkiye, Ukraine, United Kingdom, Venezuela, Viet Nam, Yemen.
← 3. 1) Free zone at science & technology park and 2) Free zone areas.