The Union Cabinet chaired by Prime Minister Shri Narendra Modi has given its approval for revision of the Agreement between India and Qatar for the avoidance of double taxation and for the prevention of fiscal evasion with respect to taxes on income.

The existing Double Taxation Avoidance Agreement (DTAA) with Qatar was signed on 7^thApril, 1999 and came into force on 15^thJanuary, 2000.The revised DTAA updates the provisions for exchange of information to latest standard, includes Limitation of Benefits provision to prevent treaty shopping and aligns other provisions with India's recent treaties. The revised DTAA meets the minimum standards on treaty abuse under Action 6 and Mutual Agreement Procedure under Action 14 of G-20 OECD Base Erosion & Profit Shifting (BEPS) Project, in which India participated on an equal footing.

Double taxation agreement revision strengthens information exchange and anti treaty shopping standards, aligning with BEPS minimum standards. Revision of the India-Qatar tax treaty updates provisions to strengthen exchange of information, adds a Limitation of Benefits clause to prevent treaty shopping, and aligns the agreement with BEPS minimum standards on treaty abuse and mutual agreement procedures.