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Qatar amends Executive Regulations to the Income Tax Law

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Qatar

  • Qatar has issued Council of Ministers Decision No. 3 of 2023, covering amendments to the Executive Regulations to Law No. 24 of 2018 (Income Tax Law).
  • The amendments cover matters including the definition of a permanent establishment, scope of taxable income, powers of the General Tax Authority and economic substance.
  • Entities that operate in or have a permanent establishment in Qatar should careful…

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