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Minister of Finance Decision No. 20 of 2021 for Applying the Requirements of Substantive Activity to Economic Activities Practiced in the State of Qatar 20/2021
Number of Articles: 30
Contents
PART I - DEFINITIONS
PART II - SCOPE OF APPLICATION
PART III - REQUIREMENTS FOR SUBSTANTIVE ACTIVITY
Chapter 1 - Requirements for Substantive Activity in Relation to the Activities
Chapter 2 - Requirements for Substantive Activity with Respect to Activities
Section I - Eligible Expenditure
Section II - Total Expenditure
Section III - Outsourcing
Section IV - Gross Income
Section V - Acquired IP assets
Section VI - Calculation of Expenses and Losses
PART IV - ENSURING COMPLIANCE WITH SUBSTANTIVE ACTIVITY REQUIREMENTS
Chapter 1 - Income and Expenditure Tracking
Chapter 2 - Other Obligations
Chapter 3 - Enforcement of Substantive Activities Requirements
Section I - Enforcement Means
Section II - Financial Penalties
PART V - TRANSITIONAL PROVISIONS
Minister of Finance,
After perusal of the Law No. 7 of 2002 on the Protection of Copyright and Neighboring Rights,
Law No. 9 of 2002 with respect to Trademarks, Trade Indications, Trade names, Geographical Indications and Industrial Designs and Templates,
Law No. 5 of 2005 on Protection of Secrets of Trade,
Law No. 6 of 2005 on Protection of Integrated Circuit Designs,
The Qatar Financial Centre Law, promulgated by Law No. 7 of 2005, and its amended laws,
Law No. 34 of 2005 on Investment Free Zones, as amended by Decree Law No. 21 of 2017,
Law No. 36 of 2005 on Establishing a Free Zone for Qatar Science and Technology Park,
The Patent Law promulgated by Decree-Law No. 30 of 2006,
Law No. 17 of 2011 on Border Measures to Protect Intellectual Property Rights,
The Income Tax Law promulgated by Law No. 24 of 2018,
Law No. 1 of 2019 on Regulating Non-Qatari Capital Investment in Economic Activity,
Law No. 10 of 2020 on the Protection of Industrial Designs and Models,
Decree No. 56 of 2020 ratifying the Multilateral Convention for the Implementation of Measures Relating to Tax Agreements to Prevent the Base Erosion and the Transfer of Profits;
and the adoption of this draft resolution by the Council of Ministers at its regular meeting (15) in 2021 on 14 April 2021,