Qatar's Council of Ministers issued Decision No. 3 of 2023 on 16 May 2023, which amends the Executive Regulations to the Income Tax Law. This includes amends regarding permanent establishments, considering a new definition of permanent establishment and related changes introduced by Law No. 11 of 2022. Some of the key aspects of the amended Executive Regulations include: Provisions regarding activities that will not constitute a permanent establishment (PE) as long as the activity is of a preparatory or auxiliary character (i.e., negative list), which is in line with the 2017 OECD Model Tax Convention, including related anti-fragmentation and anti-avoidance...