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Qatar Amends Income Tax Law Executive Regulations in Relation to Permanent Establishment and Economic Substance Requirements

|Approved Changes|Qatar
Qatar

Qatar's Council of Ministers issued Decision No. 3 of 2023 on 16 May 2023, which amends the Executive Regulations to the Income Tax Law. This includes amends regarding permanent establishments, considering a new definition of permanent establishment and related changes introduced by Law No. 11 of 2022. Some of the key aspects of the amended Executive Regulations include:

  • Provisions regarding …

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