Article 1
In the application of the provisions of this decision, the following words and expressions shall have the meanings assigned thereto, unless the context requires otherwise:
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Minister of Finance Decision No. 16 of 2019
Regarding State-by-State Reports
Minister of Finance,
After perusal of the Income Tax Law promulgated by Law No. 24 of 2018, in particular, Article No. 34;
The Commercial Companies Law, promulgated by Law No. 11 of 2015;
The Convention on Mutual Administrative Assistance in Tax Matters ratified by the Emiri Instrument of Ratification of 29/8/2018;
Decree No. 10 of 2019 ratifying the Competent Authorities Multilateral Convention on the Exchange of Reports of Individual States;
The Comprehensive Framework for Combating the Erosion of the Tax Base and the Profit Shifting, to which the State of Qatar acceded on 7/11/2017;
and the Minister of Finance's Decision No. 21 of 2018 on Reports of Individual States; the following has been decided: