The OECD has published Qatar's provisional list of reservations and notifications (MLI position) for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI), which Qatar signed on 4 December 2018. According to the MLI position, Qatar intends to have the MLI cover 84 of its tax treaties. With respect to the optional provisions of the MLI, Qatar has reserved the right for the relevant articles to not apply to its covered agreements. Further, Qatar did not elect to introduce mandatory binding arbitration. As such, the impact to Qatar's covered agreements will be mainly limited to the...