Accountancy & Tax
From The Report: Qatar 2016
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This chapter contains an overview of the tax framework in which local and foreign investors operate in Qatar, including a rundown of the tax rules that apply to businesses and how moves to widen the tax base are likely to affect future policy.

This chapter contains a viewpoint from Wadih AbouNasr, Country Senior Partner, PwC Qatar.

Articles from this Chapter

Overview

Change is coming: Wider economic trends and international tax developments are having an increasing impact
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A new tax law was introduced in Qatar with effect from January 1, 2010. Since then, we have seen significant changes by the Qatar Tax Department (QTD) in its interpretation of specific provisions of the law and developments in the way it is implemented. There has been some official written guidance on this, in particular the issuance of circulars, but trends have also been observed through our practical experience interacting with the QTD. The international tax environment has also been evolving…

Analysis

Fine tuning: A rundown of the rules for investors in the state
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The current tax rules in Qatar are governed by Law No. 21 of 2009, which came into force with effect from January 1, 2010. The executive regulations, effective from July 1, 2011, contain the detailed rules related to the administration of the tax regime. The Qatar Tax Department (QTD) also issues circulars from time to time to provide guidance on the interpretation of provisions in the Qatar tax law and its application in practice. Electronic Tax Administration The Ministry of Finance has…

Viewpoint

Strong fiscal buffers: Wadih AbouNasr, Country Senior Partner, PwC Qatar, on delivering the state’s vision as the “new normal”
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The Middle East has traditionally been an attractive region from a tax perspective. According to the PwC and World Bank “Paying Taxes 2016” study, Qatar is ranked first in the world in terms of ease of paying taxes. With the pronounced decline in oil prices impacting both the public and private sectors, new reforms, including changes to taxation, are being considered by regional governments. Greater private sector activity is also expected to eventually lead to more efficient, quality-driven…