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Qatar Financial Centre Legislation: Contents

  • Qatar Financial Centre Legislation
    • QFC Law No. (7) of Year 2005
    • QFC Regulations
      • Arbitration Regulations 2005
      • Companies Regulations 2005
      • Contract Regulations 2005
      • Data Protection Regulations 2005
      • Data Protection Regulations 2021 (in effect after 6 months)
      • Employment Regulations
      • Financial Services Regulations
      • Foundation Regulations 2016
      • Immigration Regulations
      • Insolvency Regulations 2005
      • Investment Clubs Regulations 2016
      • Limited Liability Partnerships Regulations 2005
      • Netting Regulations 2017
      • Partnership Regulations 2007
      • QFC Authority Regulations
      • QFC Real Estate Ownership Regulations
      • QFC Tax Regulations
        • Enactment Notice
        • Part 1: Application, Commencement and Interpretation
        • Part 2: General Scheme of Taxation, Residence and the Charge to Tax
        • Part 3: Accounting Profit and Accounting Periods
        • Part 4: Computational Provisions
        • Part 5: Loss Relief
          • Article 26 - Policy Statement on Loss Relief
          • Article 27 - Calculation of Tax Losses
          • Article 28 - Carry Forward of Tax Losses
          • Article 29 - Transfer of Licensed Activity Without Change in Ownership
          • Article 30 - Disallowance of Tax Losses on a Change in Ownership
          • Article 31 - Determination of Change in Ownership
          • Article 32 - Group Relief
          • Article 33 - Corresponding Accounting Periods
          • Article 34 - Definition of a Group
          • Article 35 - Companies Joining or Leaving a Group
        • Part 6: Double Taxation Relief
        • Part 7: Reorganisations and Reconstructions
        • Part 8: Transfer Pricing
        • Part 9: General Partnerships and Limited Partnerships
        • Part 10: Limited Liability Partnerships
        • Part 11: Islamic Finance
        • Part 12: Participation Exemptions
        • Part 13: Insurance Companies
        • Part 14: Special Exemptions
        • Part 15: Concessionary Rate
        • Part 16: Credit for Tax Losses
        • Part 17: Administration
        • Part 18: Rulings by Tax Department
        • Part 19: Records and Returns
        • Part 20: Enquiries
        • Part 21: Assessments
        • Part 22: Appeals
        • Part 23: Information Powers
        • Part 24: Payment and Recovery
        • Part 25: Financial Sanctions
        • Part 26: Miscellaneous and Supplemental
        • Part 27: Interpretation and Definitions
      • Security Regulations
      • Single Family Office Regulations
      • Special Company Regulations
      • Trust Regulations 2007
    • QFCA Rules
    • QFCRA Rules
    • Rulemaking Instruments (By year)
    • Court and Regulatory Tribunal Regulations and Rules
    • Waivers and Modifications
    • Consultation Papers
    • QFC Forms
    • QFC Regulations Guidance
    • QFCA Legal Interpretations
    • Policy Statements and Notices
    • Gazette
    • QFCRA Rulebooks Archive
    • QFC Regulations Archive
    • QFC Forms Archive
    • QFC Law Archive
    • QFCA Rules Archive
    • QFC Regulations Guidance Archive
    • Amending Documents Archive
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  1. Qatar Financial Centre Legislation
  2. QFC Regulations
  3. QFC Tax Regulations
  4. Part 5: Loss Relief
  5. Article 27 - Calculation of Tax Losses
Current PDF Version
Current Word Version
‹ Article 26 - Policy Statement on Loss Relief Article 28 - Carry Forward of Tax Losses ›

Article 27 - Calculation of Tax Losses

Tax losses shall be computed in a like manner and in respect of the same period as Chargeable Profits. Relief shall not be given more than once in respect of the same loss.

Amended (as from 18th June 2014)
‹ Article 26 - Policy Statement on Loss Relief Article 28 - Carry Forward of Tax Losses ›

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