Amendments to Executive Regulations of the Income Tax Law

12 June 2023 - The State of Qatar has published amendments to the Executive Regulations of the Income Tax Law through the Decision of the Council of Ministers No. (3) of 2023. The amendments were published in the Official Gazette on 16 May 2023, with immediate effect. 

In this document, we highlight our preliminary observations and the key amendments that will mainly impact the activities of foreign investors as listed below: 

1. Expansion of the Permanent Establishment (PE) definition to align with International Tax Principles
2. Significant Changes to the Attribution of Profits and Deductibility of Expenses for PEs and Branches
3. Exchange of Information with Competent Authorities
4. Extension of the Scope of the Registration and Filing Requirements.

There are certain areas of the Regulations which require further discussions and clarifications from the General Tax Authority (GTA). These will be covered in a separate alert which will be circulated in due course.