The Middle East

The Foreign Investment Law regulates the investment of foreign capital in economic activities. It applies to non-Qatari nationals who wish to undertake business in the country. In most sectors of the Qatari economy, foreign investors are allowed to carry out businesses provided that they have a Qatari partner with a share of at least 51% of the...

Al Zubarah is one of the largest and best-preserved examples of an 18th-century traditional pearling and trading settlement in the Gulf region. It is considered the most important archaeological site in Qatar. Long ago it was a hive of activity, maintaining trade links throughout the Arabian Peninsula, Asia, Africa and Europe. Although it now lies empty, in the past the city was bustling and...

Despite its small size, Qatar has become a magnet for regional investment over the past decade. Foreign investment in Qatar is governed by Law No. 13 of 2000 (the Foreign Investment Law), which is applied to non-Qatari nationals who wish to undertake business in Qatar. In addition to the flexibility offered by this law, foreign investors may...

The current tax rules in Qatar are governed by Law No. 21 of 2009, which came into force with effect from January 1, 2010. The executive regulations, effective from July 1, 2011, contain the detailed rules related to the administration of the tax regime. The Public Revenues and Taxes Department (PRTD) also issues circulars from time to time to...

Many businesses coming to Qatar assume that a key issue they will face is taxation. Therefore, they are initially focused on structuring to ensure tax-efficient profit repatriation and to avoid the usual range of tax issues such as thin capitalisation. The standard approach to operating in Qatar by registering a branch or forming a local limited...