Qatar reportedly published Ministerial Decision No. 20 of 2021 in the Official Gazette on 4 November 2021, establishing new substance requirements for entities benefiting from preferential tax regimes. The substance requirements are similar to those introduced for Qatar Financial Center (QFC) entities in December 2020. This includes that in order to benefit from preferential tax regimes, an entity must:
- Have in Qatar an adequate number of full-time employees with adequate qualifications to p…