The Executive Regulations (ER) of the Income Tax Law were issued by way of Decision of the Minister of Economy and Finance No. 10 of 2011 and published in the Official Gazette No. 6 of 1 June 2011. The main features of the ER are described below: Territorial scope The Income Tax law imposes tax on income derived from services wholly or partly carried out in Qatar. The ER provided guidance as to the meaning of "services partly carried out in Qatar". A service is considered to be partly carried out in Qatar when at least one of the actions...