This journey assumes
- The UK firm is a UK-incorporated company (not an LLP or partnership) whose central management and control stays in the UK.
- The Doha office will serve clients in Qatar and possibly elsewhere in the region; it will not hold Qatari real estate.
- A professional services firm needs only a non-regulated QFC licence; a financial services firm carrying on regulated activities also needs QFC Regulatory Authority authorisation.
- The QFC is chosen over a mainland Qatari company; the mainland route is noted only for comparison.
- Rules are stated as at 19 October 2026; the UK-GCC free trade agreement is concluded but not in force.
If any assumption is wrong for your business, the conclusions change. Ask WONE Global to re-run the analysis with your facts.
Both sides of the border, issue by issue
Each row is one part of the work. The left and right columns show what each country's rules require, so you can see where one side's decision constrains the other.
QFC branch or QFC subsidiary
The QFC allows 100% foreign ownership and offers both an LLC and a branch of a non-QFC company. The choice drives the UK tax position: a branch is part of the UK company unless it elects for the foreign branch exemption, while a subsidiary's profits reach the UK as dividends that are normally exempt.
- A QFC branch is a permanent establishment of the UK company: its profits are taxed in the UK with credit for QFC tax, unless the company makes the section 18A election to exempt all its foreign branches.12
- A QFC subsidiary is a separate company. Its dividends to the UK parent are normally exempt as distributions from a controlled company, and the UK controlled foreign company rules need checking because the QFC rate of 10% is below 75% of the UK rate.3456
- Keep the UK company's central management and control in the UK, and make sure the QFC entity's real decisions are taken in Doha, so that each company's residence is where the group intends.78
- The QFC permits up to 100% foreign ownership and full repatriation of profits, and offers an LLC, a branch of a non-QFC company, LLP and LLC(G) forms.910
- The mainland alternative is a company under the foreign investment law (100% foreign ownership in most sectors) with a commercial registration and commercial permit from the Ministry of Commerce and Industry; it is taxed under the mainland Income Tax Law rather than the QFC regime.111213
QFC licence and regulatory authorisation
Every business operating in or from the QFC needs a QFC licence. Legal, accounting, audit, consulting and tax advisory work are non-regulated activities; banking, asset management, insurance and similar activities need QFC Regulatory Authority authorisation first. The QFC sets post-licence conditions on premises, insurance and senior staff.
- The UK firm must decide early whether the Doha office will carry on any regulated financial services; if so, authorisation from the QFC Regulatory Authority comes before the QFC company application can proceed, which changes the timetable.14
- Board approval in the UK and the documents the QFC asks for (constitution, ownership and ultimate beneficial owner details) should be prepared in parallel; the QFC requires an annual UBO report once licensed.15
- All persons carrying on Permitted Activities in or from the QFC need a licence under QFC Law No. 7 of 2005; legal services, accountancy, audit, advisory and consulting and tax consultancies are listed as non-regulated Permitted Activities.1617
- The QFC lists an annual fee of USD 5,000 (pro-rated) for a non-regulated LLC or branch; application fees are non-refundable.18
- Within three months of licensing the firm must complete residency for its Senior Executive Function, put professional indemnity insurance in place and provide a registered office agreement for premises in a QFC-designated building.19
- Annual obligations include a compliance checklist due on 31 January, an annual return, a UBO report and financial statements where applicable.15
QFC tax, UK corporation tax and the UK-Qatar treaty
A QFC entity pays a flat 10% on locally sourced profits; Qatar has no VAT. The UK taxes its companies at up to 25%. The UK-Qatar treaty, in force since 2011, exempts dividends from source tax, limits royalties to 5%, exempts most interest and gives a services permanent establishment test of more than 183 days.
- UK corporation tax is 25% on profits over GBP 250,000; profits of a QFC branch remain in the UK charge with treaty credit for QFC tax unless the branch exemption election is made.61202
- Dividends from a QFC subsidiary are normally exempt in the UK, and the treaty exempts them from Qatari source tax, so repatriating profit through dividends usually carries no tax on either side beyond the 10% QFC tax already paid.321
- Because 10% is below 75% of the UK rate, the QFC subsidiary will not meet the CFC tax exemption; whether a CFC charge arises depends on the other exemptions and the gateway tests.4
- A QFC entity is taxed at a flat 10% on taxable profits treated as local source, meaning those arising in or derived from Qatar; Invest Qatar states that unregulated firms' profits from local services intended for use outside Qatar are non-taxable.522
- QFC tax returns and payment are due six months after the end of the accounting period, and QFC firms can access Qatar's treaty network and unilateral credit relief.2324
- Qatari clients outside the QFC paying a UK firm directly for services performed in Qatar must withhold 5% under the mainland Income Tax Law; large groups in scope of Pillar Two face Qatar's Domestic Minimum Top-Up Tax.2526
- Under the treaty, fly-in service delivery by UK staff for more than 183 days in a twelve-month period creates a permanent establishment in Qatar, which is often the trigger for opening a local office.2728
Staff, residency and social security
QFC firms employ staff under the QFC Employment Regulations rather than the Qatar Labour Law, and the QFC runs its own immigration support. There is no UK-Qatar social security agreement, so UK staff sent to Doha may stay in UK National Insurance for their first 52 weeks.
- Qatar is not on HMRC's list of social security agreement countries, so there is no certificate of coverage route.29
- For employees of the UK firm sent to Doha temporarily, Class 1 National Insurance continues for the first 52 weeks where the employer has a UK place of business and the employee was UK resident before leaving.30
- QFC employment is governed by the QFC Employment Regulations, which, unlike the Qatar Labour Law that applies on the mainland, do not require an end-of-service gratuity; many employers provide one by contract.3132
- Qatari employees of QFC firms must be enrolled with the General Retirement and Social Insurance Authority under amended Article 25A.33
- The Senior Executive Function holder must obtain Qatari residency within three months of licensing.19
Moving money and repatriating profit
Neither side restricts capital or profit flows. The UK has no exchange control, and the QFC permits full repatriation of profits. The tax cost of moving money depends mainly on whether profits come back as branch profits or as dividends.
- The UK has had no general exchange control since 1987, so the UK firm can capitalise the Doha office and receive profits without approvals.34
- Dividends from a QFC subsidiary are normally exempt from UK corporation tax; interest on intra-group loans and royalties for use of the UK firm's brand or know-how need arm's length pricing and treaty review.33536
- The QFC permits 100% repatriation of profits.9
- The treaty exempts dividends from Qatari source tax, exempts qualifying interest and caps royalties at 5%, each subject to a main purpose test.213536
Trade agreement, investment protection and disputes
The UK-GCC free trade agreement was concluded on 20 May 2026 and includes services, financial services, business mobility and investment chapters, but it is not in force. The 2009 UK-Qatar investment treaty is listed as not in force. Disputes from QFC transactions go to the QFC's own court.
- The UK-GCC agreement is concluded but not in force; it will apply only after all parties complete domestic procedures, so its services and mobility commitments cannot yet be relied on.3738
- UNCTAD lists the 2009 UK-Qatar bilateral investment treaty as signed but not in force, so UK investors should not assume treaty-based investment protection in Qatar today.39
- The Qatar International Court and Dispute Resolution Centre hears civil and commercial disputes arising from transactions in or from the QFC, which matters when drafting client engagement terms and leases.40
- When in force, the agreement's financial services commitments and professional qualifications annex may ease cross-border service supply into Qatar, but recognition of qualifications is not automatic.38
Structures to consider
These are the structures businesses commonly weigh, not a recommendation. The right one depends on the facts listed under "What we need from you".
What has to happen first
- United KingdomUK board approves the Doha office, decides branch or subsidiary, and confirms whether any activity is regulated financial services.
- QatarConfirm with the QFC that the planned activities are Permitted Activities and whether QFC Regulatory Authority authorisation is needed.After step 1
- QatarIf regulated, apply for QFCRA authorisation before the company application continues.After step 2
- United KingdomModel UK tax for the chosen structure: branch exemption election timing, dividend exemption and CFC exemptions.After step 1
- QatarSubmit the single online application to the QFC and receive the registration and licence certificates, scope of licence and licensing letter.After step 2, 3
- United KingdomIf electing for the branch exemption, file the s18A election with HMRC before the start of the first accounting period it is to cover.After step 4, 5
- QatarObtain the QFC tax card and register with the QFC Tax Department; open a Qatari bank account.After step 5
- QatarWithin three months: Senior Executive Function residency, professional indemnity insurance and registered office agreement for QFC-designated premises.After step 5
- Both sidesSettle employment terms under the QFC Employment Regulations, residency for staff through the QFC, and UK National Insurance for seconded UK staff.After step 5
- Both sidesPut intercompany agreements in place (brand, know-how, secondments, referral fees, loans) priced at arm's length and reviewed against the treaty.After step 4, 5
- Both sidesOngoing: annual compliance checklist by 31 January, annual return and UBO report, QFC tax return six months after year end, and UK corporation tax return with treaty credit or exemption.After step 7, 10
What we need from you before anyone can advise
- Exactly which services the Doha office will provide and whether any is a regulated financial service.
- Where clients are: in the QFC, on the Qatari mainland, or elsewhere in the region, and where the services will be used.
- Whether the UK firm is a company, an LLP or a partnership (this research assumes a company).
- Expected Doha profits and whether the group is large enough for Pillar Two.
- How many UK staff will move to Doha, for how long, and who will hold the Senior Executive Function.
- Whether the UK firm already has other foreign branches (the branch exemption election covers all of them).
- Whether brand, know-how or software will be licensed to the Doha entity, and how it will be charged.
What this guide does not yet confirm
These points need checking with a qualified local professional before you rely on them.
- The QFC Tax Regulations, the QFC Employment Regulations and the QFC Companies Regulations could not yet be checked directly; QFC tax and employment points rely on QFC and Invest Qatar pages and a law-firm alert.
- Whether the QFC applies withholding tax on payments from a QFC entity to its UK parent (for example royalties or service fees) was not confirmed.
- Whether a QFC entity is within Qatar's Domestic Minimum Top-Up Tax and how QFC tax interacts with it was not confirmed.
- QFC Regulatory Authority capital, controlled function and approval requirements for regulated firms were not researched.
- Any FCA notification or approval needed by a UK-authorised firm opening an overseas branch or subsidiary was not researched.
- Work visa and residence permit process and fees for staff of QFC firms were not source-checked beyond the QFC's statement that it has an in-house immigration team.
- UK statutory residence and tax position of individual employees moving to Doha was not researched.
- The UK-GCC agreement's final legal text, Qatar's services schedule and the entry into force date are not yet published; UNCTAD and GOV.UK differ on whether it has been signed.
- Rules for UK LLPs or partnerships opening in the QFC were not covered.
Brief for your advisers
Questions to put to your advisers in each country. Copy them, or download them as a text file to send with your requirement.
- QFC: are all our planned activities non-regulated Permitted Activities, and which documents and approvals do you need for our application?
- QFC Regulatory Authority (if relevant): which authorisation category applies to our financial services, and what capital, controlled functions and systems will you expect?
- UK tax adviser: branch or subsidiary for us, should we make the s18A election given our other overseas branches, and do any CFC exemptions apply to a QFC subsidiary?
- Qatar tax adviser: which of our Doha profits will be local source under the QFC Tax Regulations, and how will services used outside Qatar be treated?
- Both tax advisers: how should we price brand, know-how, secondments and referrals between London and Doha, and what treaty relief applies?
- Employment adviser: what must our QFC contracts contain under the QFC Employment Regulations, and will we offer an end-of-service benefit?
- Payroll adviser: how do we keep seconded UK staff in UK National Insurance for 52 weeks, and what happens after that?
- Disputes counsel: should client contracts for Qatari work choose QFC courts, English courts or arbitration, and where would awards be enforced?
Who can help, on each side
United Kingdom
- Setting up and running a company · Arranged by WONE Global on request
- Tax and structuring · Arranged by WONE Global on request
- Licences, permits and regulators · Arranged by WONE Global on request
- Accounting and annual filings · Arranged by WONE Global on request
- Employment, payroll and immigration · Arranged by WONE Global on request
- Banking and capital · Arranged by WONE Global on request
- Payments and currency · Arranged by WONE Global on request
- Treasury and funding · Arranged by WONE Global on request
- Customs, trade and export controls · Arranged by WONE Global on request
- Disputes and arbitration · Arranged by WONE Global on request
- Contracts and commercial law · Arranged by WONE Global on request
Qatar
- Setting up and running a company · Arranged by WONE Global on request
- Tax and structuring · Arranged by WONE Global on request
- Licences, permits and regulators · Arranged by WONE Global on request
- Accounting and annual filings · Arranged by WONE Global on request
- Employment, payroll and immigration · Arranged by WONE Global on request
- Banking and capital · Arranged by WONE Global on request
- Payments and currency · Arranged by WONE Global on request
- Treasury and funding · Arranged by WONE Global on request
- Customs, trade and export controls · Arranged by WONE Global on request
- Disputes and arbitration · Arranged by WONE Global on request
- Contracts and commercial law · Arranged by WONE Global on request
Sources and review status
Each statement is numbered to the source it was checked against. We use official sources where we can, and each statement says whether it was checked against an official or a secondary source. Sources last checked on 19 October 2026. None of it has been professionally reviewed yet: it is research checked against official and secondary sources by WONE Global, not legal or tax advice.
A UK company may elect under section 18A of the Corporation Tax Act 2009 to exempt the profits of its foreign permanent establishments from UK corporation tax; the exemption has no effect without an election and an election covers all of the company's foreign permanent establishments. UK-resident companies with overseas branches; for periods starting on or after 1 January 2013.
Under Article 21(2)(a) of the UK-Qatar treaty, Qatari tax on profits is allowed as a credit against UK tax computed by reference to the same profits, subject to UK law on foreign tax credits. UK residents with Qatari-taxed income, including a UK company with a QFC branch that has not elected for the branch exemption.
Dividends received by a UK company that is not small are exempt from corporation tax if they fall within any one of five exempt classes, including distributions from controlled companies, subject to anti-avoidance rules. CTA 2009 Part 9A, sections 931E to 931I; anti-avoidance rules in sections 931J to 931Q.
Under the UK controlled foreign company rules, a foreign subsidiary qualifies for the tax exemption if the local tax amount is 75% or more of the corresponding UK tax. TIOPA 2010 s371NB; other entity exemptions (excluded territories, low profits, low profit margin, exempt period) may also apply.
A QFC entity is taxed at a flat 10% on its taxable profit, and the QFC tax regime treats profits as local source if they arise in or derive from Qatar. Applies to QFC-licensed firms under the QFC tax regime, which is separate from the mainland Income Tax Law.
The main rate of UK corporation tax is 25% for profits over £250,000 and the small profits rate is 19% for profits under £50,000, for the financial years 2025 and 2026. UK-resident companies and non-resident companies with a UK permanent establishment.
Under the UK case-law test, a company is also UK resident if its central management and control is exercised in the UK, meaning the highest level of control of the business. Applies to companies not incorporated in the UK; derived from De Beers Consolidated Mines Ltd v Howe. Control may be exercised by the board or by another person, such as a parent, that has in fact assumed it.
Under Article 4 of the UK-Qatar treaty, a company is a Qatari resident if incorporated or having its place of effective management in Qatar, and a company resident in both states is treated as resident only where its place of effective management is situated. Companies only.
The Qatar Financial Centre allows up to 100% foreign ownership and 100% repatriation of profits. Regulated financial activities in the QFC need authorisation from the QFC Regulatory Authority.
Corrected on source check: the AI-written version said the QFC has its own legal, regulatory and tax framework and that entities are licensed by the QFC Authority. The guide does not name the licensing body in those terms, so the statement was narrowed.
The QFC offers, among other legal forms, a limited liability company and a branch of a company registered outside the QFC, as well as LLP and LLC(G) forms. Applies to entities licensed by the Qatar Financial Centre; mainland Qatari companies are formed under separate laws.
Law No. 1 of 2019 regulating the investment of non-Qatari capital allows non-Qatari investors to own up to 100% of capital in most sectors. Mainland entities. Investors apply through the Ministry of Commerce and Industry, which issues the commercial registration and licence once the project is approved. Excluded sectors are listed in claim qa-establish-002.
Corrected on source check: the AI-written version said 100% ownership requires Ministry approval and that foreign ownership is otherwise limited to 49%. The official pages opened describe an approval process but do not state a 49% default, so it is not repeated here.
Mainland businesses obtain a commercial registration and then a commercial permit (commercial licence) from the Ministry of Commerce and Industry before operating. The establishment card is issued through the same Single Window process.
Corrected on source check: the AI-written version said a trade licence is needed and that additional sector licences are required for regulated activities. The guide calls it a commercial permit and does not cover sector licences.
Income tax is 10% of net income generated in Qatar; in a company with mixed ownership the foreign partner's share of profit is taxed and the Qatari partner's share is exempt. Companies wholly owned by Qatari or GCC nationals are fully exempt, and GTA guidance also exempts profit shares of GCC nationals resident in Qatar. Activities linked to petroleum operations and petrochemical industries are taxed at a minimum of 35%. The 10% rate is set by Article 9 of Income Tax Law No. 24 of 2018.
Corrected on source check: the AI-written version said petroleum operations are taxed at a higher rate without giving it, and that QFC entities pay 10% under the QFC tax regime. The petroleum minimum is 35%; the QFC rate was not checked.
Where an activity is a regulated activity under the QFC Financial Services Regulations, an authorisation must be obtained from the QFC Regulatory Authority (QFCRA) before the company application continues. Applies to regulated financial services such as banking, asset management and insurance.
QFC firms file an annual compliance checklist due on 31 January, together with an annual return, an ultimate beneficial owner report and financial statements where applicable. QFC-licensed firms.
Under QFC Law No. 7 of 2005, every person carrying on Permitted Activities in or from the QFC requires a licence, and Permitted Activities cover both non-regulated activities and regulated financial services. Applies to all businesses operating in or from the QFC.
The document carries no date or version statement.
The QFC list of non-regulated Permitted Activities includes legal services, accountancy, audit, advisory and consulting, and tax consultancies. Non-regulated activities only; banking, asset management, insurance, fund administration and similar activities are regulated financial services.
The document carries no date or version statement; confirm the current list with the QFC before applying.
The QFC lists an annual fee of USD 5,000, pro-rated, for a non-regulated LLC or branch, and states that application fees are non-refundable. Non-regulated firms; the application fee amount was not shown on the page.
The QFC setup journey requires, within three months of licensing, completion of residency for the Senior Executive Function, professional indemnity insurance and a registered office agreement, with the office located in a QFC-designated building. QFC-licensed firms; timings as stated in the QFC setup journey.
A foreign branch exemption election must be received by HMRC before the start of the first accounting period it relates to, may be withdrawn until then, and becomes irrevocable once that period starts. UK companies electing under CTA 2009 s18A.
Under Article 10(2)(a) of the UK-Qatar treaty, dividends paid by a company resident in one state to a beneficial owner resident in the other are exempt from tax in the paying company's state. Dividends from certain property investment vehicles are limited to 15% under Article 10(2)(b); Article 10(6) denies relief where obtaining the benefit was a main purpose of creating or assigning the shares.
Invest Qatar states that profits generated by unregulated QFC firms from local services intended for use outside Qatar are considered non-taxable. Non-regulated QFC firms; whether a given engagement qualifies depends on where the service is used and should be confirmed under the QFC Tax Regulations.
The QFC Tax Regulations themselves could not yet be checked; the statement relies on the Invest Qatar summary.
QFC firms can benefit from double taxation relief and unilateral credit relief, and Invest Qatar states that Qatar has 84 tax treaties in force. QFC-licensed firms; treaty access for a particular firm depends on its residence status and the treaty wording.
The QFC tax overview page refers to 80+ agreements.
QFC tax filing and payment are due six months after the end of the accounting period, and the QFC says a tax card is issued within 10 days of starting the setup. QFC-licensed firms.
Royalties, interest, commissions and fees for services performed wholly or partly in Qatar, paid to non-residents for activities not connected with a permanent establishment in Qatar, are subject to a final withholding tax of 5% of the gross amount. Non-resident payees without a permanent establishment in Qatar. The General Tax Authority's current guidance also states a single 5% rate.
Corrected on source check: the AI-written version said 5% applies to royalties and technical fees and 7% to interest, commissions, brokerage, directors' fees, attendance fees and other services, and that dividends are not subject to withholding. Article 9 of Law No. 24 of 2018 and the General Tax Authority's pages state a single 5% rate. Dividends and treaty relief were not checked.
Qatar applies a Domestic Minimum Top-Up Tax under its Pillar Two framework for fiscal years beginning on or after 1 January 2025, so in-scope groups generally pay an effective tax rate of at least 15% in Qatar. Multinational groups with annual revenue above EUR 750 million in two of the last four years.
Corrected on source check: the AI-written version said Qatar legislated a global minimum tax including a domestic minimum top-up tax. The source describes the Domestic Minimum Top-Up Tax and does not mention an income inclusion rule.
Under Article 5(4)(a) of the UK-Qatar treaty, furnishing services through employees or other personnel creates a permanent establishment where the activities continue for periods aggregating more than 183 days in any twelve-month period. Relevant if a UK firm serves Qatari clients with fly-in staff before or instead of opening a QFC entity.
The UK-Qatar double taxation agreement signed on 25 June 2009, as amended by a 2010 protocol, is in force and has effect in both countries from 1 January 2011 for taxes withheld at source and other taxes. Shipping and air transport profits have effect from 1 January 2004. GOV.UK also publishes a synthesised text with the Multilateral Instrument, with effect from 1 January 2021 for withholding taxes and 1 April 2021 for UK corporation tax.
HMRC's list of countries with which the UK has social security agreements does not include Qatar. Agreements listed: Barbados, Bermuda, Canada, Chile, Gibraltar, Iceland, India, Ireland, Isle of Man, Israel, Jamaica, Japan, Jersey and Guernsey, Liechtenstein, Mauritius, New Zealand, Norway, Philippines, Republic of Korea, Republics of former Yugoslavia, Switzerland, Turkey and USA.
An employee sent to work in a country with no UK social security agreement must pay UK Class 1 National Insurance for the first 52 weeks if the employer has a place of business in the UK, the employee is ordinarily resident in the UK and was resident in the UK immediately before starting the work abroad. Employees of UK employers working abroad temporarily.
The QFC Employment Regulations, unlike the Qatar Labour Law, do not require end-of-service gratuity payments, although some QFC employers provide them by contract. QFC employers only.
Secondary source: the QFC Employment Regulations themselves could not yet be checked.
Private-sector employment in Qatar is governed by Labour Law No. 14 of 2004. The law excludes domestic workers, casual workers, most agricultural workers, employers' family members, government employees and the armed forces and police.
Corrected on source check: the AI-written version said the law is administered by the Ministry of Labour and that QFC entities are subject to QFC employment regulations. Neither point was checked. The source is the English text of the law on ILO NATLEX, which may not reflect later amendments.
Article 25A of the QFC Employment Regulations, as amended, requires QFC employers to enrol Qatari employees with the General Retirement and Social Insurance Authority and comply with its requirements. Qatari national employees of QFC employers; follows the State Social Insurance Law No. 1 of 2022.
Secondary source: the effective date of the amendment was not stated; confirm with the QFC Employment Standards Office.
The Exchange Control Act 1947 ceased to have effect under section 68 of the Finance Act 1987, so there is no general UK exchange control legislation restricting capital movements or profit repatriation. Sanctions, anti-money laundering rules and tax withholding still apply to cross-border payments. Section 68 preserves a Treasury certificate power only for acts done before 13 December 1979.
The abolition is confirmed from the statute; the second half of the statement (no other general exchange control law) is an inference not stated on a current official page.
Under Articles 11(2) and 11(3) of the UK-Qatar treaty, interest is taxable only in the beneficial owner's state of residence where one of the listed conditions is met, for example where the owner is an individual, a listed company, a pension scheme or an unrelated financial institution. Back-to-back arrangements are excluded; Article 11(7) contains a main purpose test.
Under Article 12(2) of the UK-Qatar treaty, tax in the source state on royalties may not exceed 5% of the gross amount. Beneficial owner resident in the other state; Article 12(7) contains a main purpose test.
The UK concluded negotiations on a free trade agreement with the Gulf Cooperation Council on 20 May 2026; GOV.UK states the agreement is not yet in force and will apply only once the UK and all GCC member states complete their domestic procedures. Covers all six GCC states, including Qatar. GOV.UK says signature follows legal verification of the text.
The UNCTAD treaty database lists the agreement as signed on 20 May 2026; GOV.UK describes 20 May 2026 as the conclusion date.
The UK-GCC conclusion summary describes commitments for financial services firms to offer certain services across the region without a local office or partner, a professional services annex on recognition of qualifications that does not affect UK regulators' autonomy, and visa access for a range of business persons, including transfers to another branch of their business. Commitments take effect only when the agreement is in force; detail depends on the final legal text and each GCC state's schedules.
UNCTAD's investment agreements database lists the Qatar-United Kingdom bilateral investment treaty of 18 September 2009 as signed but not in force. Bilateral investment protection; the UK-GCC agreement includes an investment chapter that will apply only when in force.
The Qatar International Court and Dispute Resolution Centre includes a Civil and Commercial Court and a Regulatory Tribunal, and the court hears civil and commercial disputes arising from transactions in or from the QFC. Under Law No. 15 of 2021 it also has jurisdiction over Qatar Free Zones disputes. Parties can agree to make it the competent court for an arbitration seated in Qatar.
Corrected on source check: the AI-written version said the court applies common-law style procedure. The court's overview page refers to international best practice and does not describe its procedure as common law.
