On 30 December 2018, Turkey published in the Official Gazette the decree for the ratification of the pending income tax treaty with Qatar ({News-2017-02-17/T/5-previous coverage}). The treaty, signed 18 December 2018, will enter into force once the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force. Once in force and effective, the treaty will replace the 2001 tax treaty between the two countries.