Qatar has published Ministerial Decision No. 16 of 17 June 2019 in the Official Gazette, which sets out new provisions for Country-by-Country (CbC) reporting. The main points of the Ministerial Decision are as follows:
- The requirement to submit a CbC report applies for ultimate parent entities of MNE groups resident in Qatar that meet an annual consolidated group revenue threshold of QAR 3 billion in the previous year;
- Non-parent constituent entities of MNE groups meeting the QAR 3 billion …