Article 8 - Residence and Non-Residence
QFC Entity shall be regarded as Resident in Qatar for the purposes of these Regulations if—
(a) it is incorporated in
Qatar under the Company Regulations 2005, the Limited Liability Partnership Regulations 2005, the Partnership Regulations 2007 or any other regulations made under the QFC Law or rules made by the Regulatory Authority or QFC Authority; or
(b) its place of effective management is in
(2) Where a
QFC Entity is treated as resident in a territory outside Qatar and not resident in Qatar for the purposes of any Double Taxation Agreement, such QFC Entity is treated as not Resident in Qatar for the purposes of these Regulations.
QFC Entity, which is a branch, shall not be regarded as a Resident in Qatar in accordance with Article 8(1)(b) unless the place of effective management of the enterprise of which it is a branch is in Qatar.
|Amended (as from 18th June 2014)|