Article 23 Bis (8) establishes the legal primacy of the global and domestic minimum tax provisions over any conflicting rules in other Qatari laws, including those governing preferential or special tax systems. Authorities managing special zones must coordinate with the General Tax Authority to align their regulations with the GloBE Model Rules and Commentary. This provision, introduced by Law 22/2024, ensures that Pillar Two requirements apply universally to relevant entities regardless of their location in the state. The rules are applicable only to financial years beginning on or after 1 January 2025, providing a clear commencement date.
SECTION 7 BIS: GLOBAL AND DOMESTIC MINIMUM TAX
Article 23 Bis (8)
The provisions of this Chapter shall apply notwithstanding any rule to the contrary in any law in force in the State, including laws related to preferential or special tax systems and their relevant regulations.
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