Qatar published Ministerial Decision 39/2019 in the Official Gazette on 11 December 2019, which provides new executive regulations for the new Income Tax Law (Law No. 24 of 2018). Some of the main changes include:
- Specific time period references are added for the domestic permanent establishment (PE) rules to provide that a construction PE will be deemed constituted if the activities exceed 6 months and a service PE will be deemed constituted if the activities continue for the same or connec…