Prevention of Treaty Abuse – Second Peer Review Report on Treaty Shopping

Qatar

A. Progress in the implementation of the minimum standard

Qatar has 77 tax agreements in force, as reported in its response to the Peer Review questionnaire. Its agreement with Ghana* complies with the minimum standard

Qatar signed the MLI in 2018, listing 76 tax agreements.1

Qatar is implementing the minimum standard through the inclusion of the preamble statement and the PPT.2

The agreements that will be modified by the MLI will come into compliance with the minimum standard once the provisions of the MLI take effect.

B. Implementation issues

No jurisdiction has raised any concerns about their agreements with Qatar.

Summary of the jurisdiction response – Qatar

 

	Treaty partners	Compliance with the standard	If compliant, the alternative implemented	Signature of a complying instrument	The alternative implemented through the complying instrument (if not the MLI)	Comments
1	Albania*	No	N/A	Yes	N/A
2	Algeria*	No	N/A	Yes	N/A
3	Armenia	No	N/A	Yes	N/A
4	Austria	No	N/A	Yes	N/A	Amending instrument ensuring compliance with standards under negotiation
5	Azerbaijan*	No	N/A	Yes	N/A
6	Barbados	No	N/A	Yes	N/A
7	Belarus*	No	N/A	Yes	N/A
8	Bermuda	No	N/A	Yes	N/A
9	Bosnia and Herzegovina*	No	N/A	Yes	N/A
10	Brunei Darussalam	No	N/A	Yes	N/A
11	Bulgaria	No	N/A	Yes	N/A
12	Chad*	No	N/A	Yes	N/A
13	China (People's Republic of)	No	N/A	Yes	N/A
14	Croatia	No	N/A	Yes	N/A
15	Cuba*	No	N/A	Yes	N/A
16	Cyprus*	No	N/A	Yes	N/A
17	Ecuador*	No	N/A	Yes	N/A
18	Fiji*	No	N/A	Yes	N/A
19	France	No	N/A	Yes	N/A
20	Ghana*	Yes	PPT alone	N/A	N/A	Expected to be in force on 30 June 2019
21	Georgia	No	N/A	Yes	N/A
22	Greece	No	N/A	Yes	N/A
23	Guernsey	No	N/A	Yes	N/A	Amending instrument ensuring compliance with standards initialled
24	Hong Kong (China)	No	N/A	Yes	N/A
25	Hungary	No	N/A	Yes	N/A
26	India	No	N/A	Yes	N/A	A new tax treaty compliant with the Standards initialled
27	Indonesia	No	N/A	Yes	N/A
28	Iran*	No	N/A	Yes	N/A
29	Ireland	No	N/A	Yes	N/A
30	Isle of Man	No	N/A	Yes	N/A
31	Italy	No	N/A	Yes	N/A
32	Japan	No	N/A	Yes	N/A
33	Jersey	No	N/A	Yes	N/A
34	Jordan*	No	N/A	Yes	N/A
35	Kazakhstan	No	N/A	Yes	N/A
36	Kenya	No	N/A	Yes	N/A
37	Korea	No	N/A	Yes	N/A
38	Kyrgyzstan*	No	N/A	Yes	N/A
39	Latvia	No	N/A	Yes	N/A
40	Lebanon*	No	N/A	Yes	N/A
41	Luxembourg	No	N/A	Yes	N/A
42	Malaysia	No	N/A	Yes	N/A
43	Malta	No	N/A	Yes	N/A
44	Mauritius	No	N/A	Yes	N/A
45	Mexico	No	N/A	Yes	N/A
46	Monaco	No	N/A	Yes	N/A
47	Morocco	No	N/A	Yes	N/A	Expected to be in force on 30 June 2019
48	Nepal*	No	N/A	Yes	N/A
49	Netherlands	No	N/A	Yes	N/A
50	Nigeria	No	N/A	Yes	N/A
51	North Macedonia	No	N/A	Yes	N/A
52	Norway	No	N/A	Yes	N/A
53	Pakistan	No	N/A	Yes	N/A
54	Panama	No	N/A	Yes	N/A
55	Philippines*	No	N/A	Yes	N/A
56	Poland	No	N/A	Yes	N/A
57	Portugal	No	N/A	Yes	N/A
58	Romania	No	N/A	Yes	N/A
59	Russia	No	N/A	Yes	N/A
60	San Marino	No	N/A	Yes	N/A
61	Senegal	No	N/A	Yes	N/A
62	Serbia	No	N/A	Yes	N/A
63	Seychelles	No	N/A	Yes	N/A
64	Singapore	No	N/A	Yes	N/A
65	Slovenia	No	N/A	Yes	N/A
66	South Africa	No	N/A	Yes	N/A
67	Spain	No	N/A	Yes	N/A
68	Sri Lanka	No	N/A	Yes	N/A
69	Sudan*	No	N/A	Yes	N/A
70	Switzerland	No	N/A	Yes	N/A
71	Syrian Arab Republic*	No	N/A	Yes	N/A
72	Tunisia	No	N/A	Yes	N/A
73	Turkey	No	N/A	Yes	N/A
74	United Kingdom	No	N/A	Yes	N/A
75	Venezuela*	No	N/A	Yes	N/A	Expected to be in force on 30 June 2019
76	Viet Nam	No	N/A	Yes	N/A
77	Yemen*	No	N/A	Yes	N/A