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—
LLC, a QFC Partnership or Other Permitted Form of QFC Entity incorporated in Qatar; or
|Amended (as from 18th June 2014)|