As previously reported, Qatar's General Tax Authority issued a release announcing the approval of amendments by the Shura Council (parliament) to introduce measures for the Pillar 2 global minimum tax. This includes the introduction of a qualified domestic minimum top-up tax (QDMTT) of 15% payable by in-scope MNE groups with annual revenue exceeding QAR 3 billion. It has been confirmed that the QDMTT is effective from 1 January 2025.
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