Article 2 - Application

(1) These Regulations are made by the Minister pursuant to Article 9 of the QFC Law and define the scope, computation and administration of taxation of QFC Entities.
(2) These Regulations apply to all QFC Entities and to Partners and Members in, and directors, officers, employees, trustees and Representatives of, QFC Entities.
(3) Subject to Article 2(4), to the fullest extent permitted by the QFC Law, the laws, rules and regulations of the State of Qatar in relation to taxation do not apply to QFC Entities.
(4) For the purposes of Article 2(3), a QFC Entity shall only include—
a) an LLC, a QFC Partnership or Other Permitted Form of QFC Entity incorporated in Qatar; or
(b) a branch registered under the Companies Regulations 2005, the Limited Liability Partnership Regulations 2005, the Partnership Regulations 2007 or any other regulations made under the QFC Law.
Amended (as from 18th June 2014)