On 11 February 2020, Qatar’s General Tax Authority (GTA) has published following six directives on the application of the mutual agreement procedure (MAP) under double taxation avoidance agreements in relation to the implementation of base erosion and profit shifting (BEPS) Action 14 on dispute resolution:
- Directive No. 1 of 2020 clarifies the use of MAP under Qatar’s tax agreements to resolve disputes.
- Directive No. 2 of 2020 concerns the time limits for requesting MAP.
- Directive No. 3 of 2020 clarifies the GTA’s approach towards engaging in discussions with other competent authorities on MAP cases.
- Directive No. 4 of 2020 concerns the need to provide accurate and complete information when making a MAP request.
- Directive No. 5 of 2020 concerns the rejection of MAP requests.
- Directive No. 6 of 2020 concerns the GTA’s goal to establish a program for entering into bilateral advance pricing agreements (APA).
