Qatar has issued Council of Ministers Decision No. 3 of 2023, covering amendments to the Executive Regulations to Law No. 24 of 2018 (Income Tax Law).The amendments cover matters including the definition of a permanent establishment, scope of taxable income, powers of the General Tax Authority and economic substance.Entities that operate in or have a permanent establishment in Qatar should carefully consider how the amendments to the Executive Regulations will impact their tax liability and obligations in Qatar.Executive summaryOn 16 May 2023, the Council of Ministers in the State of Qatar published Council of Ministers Decision No. 3 of 2023...