The amending protocol to the 2013 income tax treaty between Guernsey and Qatar was entered into force on 8 March 2023. The protocol, signed 21 June 2022, is the first to amend the treaty and includes the following changes: The preamble is amended in line with OECD BEPS standards; Article 3 (Definitions) is updated with respect to the term "Guernsey" and the "competent authority" of Guernsey; Article 25 (Mutual Agreement Procedure) is amended, including that a person may present a case to the competent authority of either Contracting State (under the original treaty, cases may only be presented to the...