Qatar (QA)

Jurisdiction Overview

IDQuestionAnswer
553 *Legal Person, Resident: Interest Deduction.
 Data Date: 2019

Notes

 
Although Qatar operates a territoral system, if foreign source interest are paid with respect to funds that were sourced in Qatar, then, such interest will be subject to tax. (IBFD 2019d, 6.1.1) In such case, Qatar grants a deduction for unilateral relief (IBFD 2019d : 6.1.4)

Sources

IBFD 2019d