On 9 September 2018, Qatar published in the Official Gazette the Ministerial Decision for the introduction of Country-by-Country (CbC) reporting requirements. The requirements are in line with OECD guidelines and apply for reporting fiscal years beginning on or after 1 January 2017 for MNE groups meeting an annual consolidated group revenue threshold of QAR 3 billion, with the report due within 12 months following the end of the reporting fiscal years. Constituent entities of an MNE group resident in Qatar are also required to submit a notification on whether they are the ultimate or surrogate parent, and if neither, provide...