Executive summary

On 23 December 2019, Qatar deposited the following with the Organisation for Economic Cooperation and Development (OECD):

• Instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI)
• Positions on the MLI
• List of 76 tax treaties that Qatar wishes to designate as Covered Tax Agreements (CTAs)

The MLI will enter into force…