Article 34 mandates that Qatar's tax law must not prejudice international obligations, including bilateral and multilateral agreements on transparency, information exchange, and BEPS. Under Law 22/2024, the Minister issues binding decisions to enforce these international standards across all entities, including those in special tax zones. This article also provides the legal basis for implementing a 15% minimum tax on excess profits for entities in the state, aligning with global base erosion and profit-shifting (GloBE) rules. This ensures Qatar's full integration into the global tax transparency and minimum corporate tax framework.