Cabinet Decision No. 39 of 2019, Article 7, outlines the taxation of foreign enterprises operating through a permanent establishment in Qatar. Profits are taxable if attributable to the establishment, including similar sales or activities within the state. It emphasizes the 'separate enterprise' principle for profit attribution. While general administrative expenses are deductible, the article prohibits deducting royalties, fees, or interest paid to a head office, except for banking enterprises. This article ensures that the tax treatment of permanent establishments remains consistent with international standards and arm's length principles.