Overview

Since 1 January 2010, many businesses operating in Qatar, as well as groups looking to invest in Qatar, are now subject to a lower headline rate of corporate income tax, and are able to benefit from a wider range of tax treaty structuring options than has previously been the case.

Simultaneously, Qatar has introduced a number of accompanying changes to its tax regime, including a withholding tax obligation for certain types of payments made to non-residents. The United States has also been considering tax law changes which could potentially affect non-US bond issuers. A summary of these potential changes is included in this briefing.

Click to read further.