The Qatar Tax Department has issued Circular No. 3/2018 of 14 October 2018 regarding the country's withholding tax compliance obligations. The Circular reiterates the withholding tax obligations for payments to nonresidents, including earlier instructions provided in Circulars No. 2 and No. 3 of 2011. The key point of Circular No. 2/2011 was the introduction of the presumption that a nonresident does not have a permanent establishment, and is therefore subject to withholding tax, if the nonre…