Corporate - Group taxation

Last reviewed - 10 December 2019

There is no concept of group taxation for Qatar tax purposes.

Transfer pricing

Anti-avoidance provisions apply to related-party transactions. In determining the arm's-length value, the unrelated comparable price method should be used (i.e. the price of services or goods that would have been applied should the transaction be between unrelated parties). It is possible to make an application to the GTA to use another method approved by the Organisation for Economic Co-operation and Development (OECD).

Thin capitalisation

There are no specific thin capitalisation rules in Qatar, although consideration should be given to the anti-avoidance provision noted above.

Controlled foreign companies (CFCs)

There are no CFC provisions in Qatar.