Qatar has published Law No. 22 of 2024 amending certain provisions of Income Tax Law No. (24) of 2018, by replacing the previous Article 34 and including an additional section implementing these provisions.Law No. 22 of 2024 introduces a local supplementary minimum tax (Domestic Minimum Top-Up Tax) and a local Income Inclusion Rule that will apply to multinational enterprises operating in Qatar with a consolidated annual revenue amounting to or exceeding €750m in two of the last four fiscal years aligned with the GloBE Model Rules.The provisions of Law No. 22 of 2024 are effective from 1 January 2025 and...