On 16 May 2023, Council of Ministers published Decision No. 3 of 2023 (Amended Regulations) in the State of Qatar to introduces amendments to the Executive Regulations of the Income Tax Law:
- The Amended Regulations clarify that activities in the negative list that will not be considered creating a Permanent Establishment in Qatar.
- Determination of PE’s Taxable Income has been revised.
- Certain criteria for tax exemption have been modified, possibly impacting the eligibility of entities or transactions for tax relief.
- The General Tax Authority has been granted enhanced authority to collect and access relevant information for tax administration and enforcement purposes.
- The Economic Substance rules now include entities that meet certain revenue, asset, and outsourcing conditions over the last two fiscal years.