The amending protocol to the 2013 income tax treaty between Guernsey and Qatar was signed on 21 June 2022. The protocol is the first to amend the treaty and includes the following changes:
- The preamble is amended in line with OECD BEPS standards;
- Article 3 (Definitions) is updated with respect to the term "Guernsey" and the "competent authority" of Guernsey;
- Article 25 (Mutual Agreement Procedure) is amended, including that a person may present a case to the competent authority of either Con…