Qatar introduces a minimum top up tax in accordance with the OECD’s Pillar Two rules | ATOZ Tax Advisers Luxembourg
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Qatar introduces a minimum top up tax in accordance with the OECD’s Pillar Two rules | ATOZ Tax Advisers Luxembourg
Qatar introduces a minimum top up tax in accordance with the OECD’s Pillar Two rules On 27 March 2025, the Qatari Ministry of Justice published a new Law No. (22) of 2024, amending certain provisions of the Income Tax Law issued by Law No. (24) of 2018. This new law introduces an income inclusion rule and a domestic minimum top-up tax for Multinational Enterprise Groups in line with the GloBE Model Rules, also called “Pillar Two”, agreed upon b…
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