Qatar

Foreign institutions can be confident in the rule of law in Qatar, as its bicephalous legal system is accessible to international investors. Business can be conducted in various ways: by registering with the Qatar Financial Centre; incorporating a local entity under Law No. 5 of 2002; or appointing a commercial agent, branch office or representative trade office.

The Civil and Commercial Arbitration Law No. 2 of 2017 has introduced major reforms in many areas in Qatar, and supersedes the old commercial and civil procedure code Law No. 13 of 1990.

The current tax rules in Qatar are governed by Law No. 21 of 2009, which came into effect on January 1, 2010. The executive regulations – effective from July 1, 2011 – contain the detailed rules related to the administration of the tax regime.

The international tax environment has been evolving rapidly in the last two years, with a number of changes affecting the GCC states. With increased budgetary requirements, sustained lower oil prices and heightened government spending requirements, the pursuit of new income sources in the region was widely anticipated.

Qatar’s organised retail sector benefits from the country’s high levels of wealth and is currently going through a period of rapid expansion, with gross leasable area (GLA) expected to nearly double in 2017 alone thanks to a strong pipeline of mall openings. In April 2017 two of the largest of these, Mall of Qatar and Doha Festival City,...

Qatar’s high levels of wealth and car ownership, and its large number of malls, together make the country well suited to the development of large hypermarkets. The sector has been growing rapidly in recent years, with numerous homegrown, regional and international brands active in the industry or intending to launch their maiden stores shortly...