The Qatar Financial Center (QFC) has issued Version 6 of its Tax Regulations, dated December 2020. One of the main changes in the latest version is the introduction of new provisions to extend the election for special exempt status (Article 82) to include QFC entities listed on the Qatar Stock Exchange or another approved public market in Qatar. Further, a new Article 86A is added, which establishes substance requirements in relation to special exempt status, including that the following con…