Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023

Qatar

Recent developments relating to MAP in Qatar prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• In 2023, the tax conventions between Qatar and Egypt and between Qatar and Uzbekistan have been signed.

Other developments relating to MAP

• Qatar will publish a manual on bilateral advance pricing arrangement, based on OECD (2022), Bilateral Advance Pricing Arrangement Manual. OECD Publishing, Paris.

Latest Action 14 Peer Review report

13 September 2023 - https://doi.org/10.1787/0e20fb46-en

Tax treaty network of Qatar

• 91 treaties, applicable to 91 jurisdictions (covering all treaties signed, although not necessarily in force)

• status of MLI: in force.

Table 1. State of play of Qatar's tax treaty network

Treaties in line with the Action 14 Minimum Standard following MLI impact	Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard	Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard
69	13	9

Source: OECD

Qatar's MAP programme

Organisation of competent authority function

• 11 persons:

  • 1 Director – 1 Deputy Director - 1 head of Unit

  • 8 persons working on MAP cases

    • Where applicable,3 persons work on attribution/allocation cases and 5 persons work on other cases

• contact persons for MAP requests:

  • Primary contact: Mrs. Bodour Yousef Al Baker,

    Director of the Tax Treaty and International Cooperation (TTIC) Department,

    General Tax Authority of the State of Qatar,

    email: [e-mail] and [e-mail]

  • Secondary contact: Mr. Yousuf Buhaddoud, Deputy Director of the TTIC Department,

    email: [e-mail]

    Mr. Abdulla Al’Sulaiti, Head of Unit (MAP cases, BAPAs programs, MAP statistics), email: [e-mail]

    Mrs. Fatima Al’Taweel, Tax Specialist (MAP cases, BAPAs programs, MAP statistics), email: [e-mail]

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	Manual on Mutual Agreement Procedures, January 2021	https://gta.gov.qa/MANUAL-ON-MUTUAL-AGREEMENT-PROCEDURE (Section 7.1 to be referred to for form and content of a MAP request, including information requirements)
	Web page	https://www.gta.gov.qa/en/mutual-agreement-procedure/
MAP profile	8 November 2021	https://www.oecd.org/tax/dispute/qatar-dispute-resolution-profile.pdf

Overview of Qatar's MAP Statistics for 2022

Please refer to https://www.oecd.org/tax/dispute/map-statistics-qatar.pdf for details with respect to Qatar's MAP Statistics.

Cases closed in 2022

No MAP cases were closed by Qatar in 2022.

Figure 2. Evolution of Qatar's MAP caseload (2017-22)

Source: OECD

Table 3. Overview of Qatar’s MAP caseload for 2022

Inventory for year 2022	Opening Inventory 1/1/2022	Cases started	Cases Closed	End Inventory 31/12/2022
Attribution/allocation cases	0	0	0	0
Other cases	6	0	0	6
Total	6	0	0	6

Source: OECD

Table 4. Qatar’s average time to resolve MAP cases in 2022

Cases resolved in year 2022	Pre-2016 cases		Post-2015 cases		All
	Number of cases	Average time	Number of cases	Average time	Number of cases	Average time
				Start to End
Attribution / Allocation cases	0	N/A	0	N/A	0	N/A
Other cases	0	N/A	0	N/A	0	N/A
All cases	0	N/A	0	N/A	0	N/A

Source: OECD