Executive summaryOn 23 December 2019, Qatar deposited the following with the Organisation for Economic Cooperation and Development (OECD):Instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI)Positions on the MLIList of 76 tax treaties that Qatar wishes to designate as Covered Tax Agreements (CTAs)The MLI will enter into force for Qatar on 1 April 2020. If another country has also ratified the MLI and has identified its treaty with Qatar as a CTA, the MLI will modify the effect of that treaty.ImplicationsNonresident businesses operating in Qatar should consider the effect of the MLI on any...