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Qatar

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"Explores the trajectory and significance of the 2017-2021 dispute between Qatar, on one side, and Bahrain, Egypt, Saudi Arabia, and the UAE on the other"--

Qatar --- Middle East --- Qatar

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Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the BEPS Action 14 Minimum Standard by Qatar.

Taxation --- Qatar

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Politique et gouvernement -- Qatar --- Conditions économiques -- Qatar --- Conditions sociales -- Qatar --- Relations extérieures -- Qatar --- Qatar - History --- Qatar - Social conditions --- Qatar - Economic conditions --- Qatar - Relations - France --- France - Relations - Qatar

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In the past decade, Qatar has emerged as one of the world's most proactive mediators in the international arena. It has also experienced a number of domestic changes to its economic infrastructure, welfare system and political system, along with material improvement in its citizens' standard of living. Nonetheless, despite such radical and rapid advances, political reform in Qatar has proved to be relatively tentative. This book examines political reforms in Qatar from an analytical, normative, ideological and empirical perspective. It applies the main concepts and theories found in the literature on democratic transition. The book also presents different aspects of political reform in Qatar, including those prior to the formation of the state. Five elements are discussed as the reason of why the political reform process in Qatar has stagnated in the political 'Grey Zone': Absolute power of the ruler over the political institutions; tribal social structure in Qatar; rentier style social contract; lack of public demand for reforms and politically apathetic society; new regional and international atmosphere, emerging after Arab Spring.

QATAR--POLITICS AND GOVERNMENT --- QATAR--HISTORY --- AUTHORITARIANISM--QATAR