Article 34 mandates that Qatar's tax law must not prejudice international obligations, including bilateral and multilateral agreements on transparency, information exchange, and BEPS. Under Law 22/2024, the Minister issues binding decisions to enforce these international standards across all entities, including those in special tax zones. This article also provides the legal basis for implementing a 15% minimum tax on excess profits for entities in the state, aligning with global base erosion and profit-shifting (GloBE) rules. This ensures Qatar's full integration into the global tax transparency and minimum corporate tax framework.
Document Type: Tax Law Article Law: Income Tax Law 24 of 2018 Article Number: 34 Country: 🇶🇦 Qatar Location: Section 9 - General Provisions Order: 52 Last updated at: 2026-02-23 12:13:40 UTC
[The application of this Law shall not prejudice any obligations imposed under bilateral or multilateral international agreements to which the State is a party, including obligations related to transparency and the exchange of information for tax purposes, and obligations related to combating base erosion and profit shifting.
The Minister shall issue the necessary decisions to enforce such obligations, and his decisions in this regard shall be binding on all authorities and entities in the State, including bodies that apply preferential or special tax systems under their regulating laws.] [G41]