Details of the new Income Tax Law (ITL) issued by way of Law No. 21 of 2009 dated 17/11/2009 have become available. The main features of the ITL, which applies as of 1 January 2010, are summarized below. The Executive Regulations of the ITL are expected to be published shortly. Further details will be reported subsequently. Scope of taxation The ITL, like the Income Tax Decree No. 11 of 1993 (the Decree), which was repealed by Law No. 21 of 2009, provides that only income derived from sources in Qatar is taxable. In addition, the ITL provides that commissions due...