Qatar's General Tax Authority (GTA) has published six directives on the application of the mutual agreement procedures under Qatar's tax treaties in relation to the implementation of BEPS Action 14 on dispute resolution. Each directive sets out certain aspects of MAP: Directive No. 1 of 2020 concerns the general use of MAP under Qatar's tax treaties to resolve disputes and that the GTA will publish agreements reached in order to provide guidance and proactively resolve future disputes, excluding agreements that would undermine this objective; Directive No. 2 of 2020 concerns the time limits for requesting MAP, including that the GTA...