1A Source Taxable Profits
(A) the QFC Entity's accounts are audited and reported on by an external auditor;
(B) at least 30% of the QFC Entity's income can be attributed to activities undertaken by the QFC Entity in Qatar;
(C) the QFC Entity employs at least three full time employees; and
(D) the Tax Department does not consider that the services are rendered under an arrangement the sole or main purpose of which is the avoidance of tax under these Regulations.
|Inserted (as from 12th June 2017).|