Qatar: Amendment of transfer pricing-related provisions of Income Tax Law for 2018

Provisions relevant to transfer pricing

Income Tax Law for 2018

The State of Qatar on 2 February 2023 issued the Law No. 11 of the year 2022, for the amendment of the Qatar Income Tax Law No. 24 of the year 2018, including certain provisions relevant to transfer pricing.

  • A new definition of the arm’s length principle that further aligns to the OECD definition was added to
    Article 1.
  • Additional transactions with foreign associated enterprises will be covered under Article 33.

Effective date

The Tax Law of 2022 states that all concerned/relevant parties must implement the law but does not mention an effective date. 

KPMG observation

The absence of an explicit effective date could imply that the Tax Law of 2022 is applicable with immediate effect (i.e., from the date of its publication in the official gazette). If this is the case, clarification will be needed whether the changes will affect the tax filings of the financial year ending in 2022, which are due in 2023, or the tax filings of the financial years ending 2023.

Read a February 2023 report [PDF 821 KB] prepared by the KPMG member firm in Qatar


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