ࡱ> @ bjbjFF 7,,aDVVV8,W\W|,YY:JYJYJY%Z\]h1333333$ޱR0&W %Z%Z WJYJYl xJYJY1 1MJYY 0gV5,0a,VdVXV ^ i8qWx ^ ^ ^WWd#9`(9trade and investment regimes The Institutional Framework The State of Qatar, which has been independent since 3 September 1971, is headed by an Emir, who is the constitutional Head of State and Commander-in-Chief of the army. The Emir holds both executive and legislative powers with the assistance of the Council of Ministers and the Advisory Council, respectively. The office of Emir is transferred from father to son; when there is no male heir, power is passed to the person chosen by the Emir, within the Al-Thani family. The Emir appoints the Prime Minister, and the ministers upon recommendation by the Prime Minister. The ministers are directly responsible to the Emir, who exercises power through them. The PrimeMinister serves as head of the Council of Ministers. The Prime Minister is responsible for the implementation of the Council of Ministers' decisions and for coordination between the various ministries. The responsibilities of the Council of Ministers include proposing draft laws and decrees, which are then discussed by the Advisory Council before being submitted to the Emir for ratification and issuance. The Advisory Council (Al-Shoura) currently has 35 members appointed by Emiri Decision. The 1972 Amended Provisional Constitution stipulates that no laws can be enacted or issued without first being discussed and recommended upon by the Advisory Council. The main responsibilities of Al-Shoura include discussing the political, social, administrative, and economic aspects of Qatar's general policies. In March 1999, elections were held for the first time in Qatar to form the Central Municipal Council, which advises and gives recommendations to the Ministry of Municipal Affairs and Agriculture, including on construction matters. Political parties are not permitted. The judiciary is a constitutionally independent and separate branch of government. Parallel systems run for the administration of justice: one judicial system covers the Shari'a (Islamic law) courts, and the other, the civil courts. Law No. 6 of 1999, which was replaced by Law No. 10 of 2003, unified all courts of justice and Shari'a courts in one judicial body, and determined the jurisdictions of each type of court. Shari'a courts fall under the jurisdiction of the Presidency of Shari'a Courts and Religious Affairs. They deal primarily with personal matters relating to Muslims (including marriage, divorce, and inheritance), and base their decisions on the teaching of the Holy Quran and Islamic traditions. Cases involving non-Muslims and common law are handled by civil courts. Law No. 10 of 2003 is aimed at making Qatar's judicial system more independent; it established the Supreme Judicial Council, presided over by the head of the court of cassation, and a court of cassation responsible for appeals of contravention, misapplication, and misinterpretation of law, and of disputes arising between courts regarding their areas of jurisdiction. Under Law No. 10 of 2003, judges are appointed by the Supreme Judicial Council. On 29 April 2003, a new and permanent Constitution was passed in a nationwide referendum; it is to replace the 1972 Constitution on 7 June 2005. It calls for, inter alia, the creation of a 45-member Advisory Council (30 elected through universal suffrage and 15appointed by the Emir); freedom of expression and religion; protection of private property; and an executive accountable to the legislature. According to the new Constitution, the Advisory Council is to exercise control over the executive authority; is to be entrusted with the legislative authority; and is to approve the general policy of the Government, including the public budget. Trade Policy Formulation and Implementation Responsibility for trade policy formulation and implementation lies with the Ministry of Economy and Commerce (MEC), in coordination with other ministries and trade-related bodies, such as Supreme Council for Economic Affairs (headed by the Emir), National Committee on ϲʹ Affairs, Ministry of Finance, Ministry of Energy and Industry (MEI), Ministry of Justice, Ministry of Foreign Affairs (MOFA), Ministry of Municipal Affairs and Agriculture (MMAA), Ministry of Public Health, Customs and Ports General Authority, Qatar Telecommunications (Q-Tel), and the Planning Council. The private sector provides inputs to trade policy formulation by communicating its views either directly to the MEC or through the Qatar Chamber of Commerce and Industry, the sole trade association in the country. The National Committee on ϲʹ Affairs discusses and assesses ϲʹ-related issues. Most policies, including trade policies, are formulated and implemented by means of legal instruments. The Constitution comes first in the hierarchy followed by laws, Emiri decrees and orders, Prime Ministerial decrees and orders, and Administrative orders. Bills are presented to the Council of Ministers by the relevant ministries, or by the Emir, and, following the response from the Advisory Council and consideration by the Council of Ministers, of comments made by the Advisory Council, are submitted for approval and ratification by the Emir. Once a bill is signed by the Emir, it becomes a Legislative Decree and must be published in the Official Gazette; it comes into effect on the date specified in each law. Under Qatari law, trade treaties, once ratified and decreed by the Emir, and subsequently published in the Official Gazette, become part of national law. According to the authorities, treaty obligations supersede national legislation and are admissible in national courts; to the extent that Qatari legislation is not in accord with its ϲʹ obligations, the ϲʹ Agreement is definitive. The main trade-related laws and regulations of Qatar are presented in Table II.1. Qatar's intellectual property rights legislation was reviewed by the ϲʹ Council for TRIPS in 2002 (ChapterIII(4)(iv)). Qatar notified the ϲʹ that it had no laws and/or regulations on: anti-dumping practices; subsidies and countervailing measures; and safeguards (Chapter III(2)(vi)). In addition, Qatar indicated that it had no import licensing procedures, although there were restrictions on imports of certain items (ChapterIII(2)(v)). Table II.1 Main trade-related laws in Qatar LawsIssueGCC TariffTariffCustoms Law No. 40 of 2002, and its Executive RegulationsCustoms regulations; import and export restrictions; rules of originQatar's Investment Law No. 13 of 2000 regulating the investment of foreign capital in economic activitiesForeign investmentLaw No. 5 of 2002 on commercial companies; and Law No. 8 of 2002 on commercial agencyCompany establishmentRegistration Law No. 11 of 1962, amended in 1987Company registration2004 Law and instructions of income taxIncome taxLaw No. 12 of 1999 on agriculture quarantineSanitary and phytosanitary measuresLaw No. 16 of 2002Technical standards and metrologyLaw No. 8 of 1976 concerning the organization of tenders and public auctions, amended by Law No. 10 of 1980, Law No. 9 of 1981, and Law No. 10 of 1990Government procurementLaw No. 7 of 2002 on protection of copyright and related rightsCopyrightLaw No. 9 of 2002 on trademarks, geographical indications, and industrial designs Trademarks, geographical indications, and industrial designsGCC Unified Law of 2002 on patentsPatentsLaw No. 10 of 1974Oil and natural gasLaw No. 10 of 2000Electricity and waterLaw No. 13 of 1987TelecommunicationsPostal Law No. 14 of 1990, and Decree Law No. 18 of 2001Postal servicesAnti-Money-Laundering Law No. 28 of 2002, amended by Decree Law No. 21 of 2003BankingLaw No. 14 of 1995 on Doha securities market; Law No. 25 of 2002 on mutual fundsSecuritiesDecree Law No. 16 of 2002 on Civil Aviation Authority TransportLaw No. 16 of 1998TourismSource: Information provided by the Qatari authorities. In general, investment in Qatar is regulated by the Commercial Companies Law No.5 of 2002, and by the Commercial Agency Law No. 8 of 2002. Foreign investment, in particular, is governed by Qatar's Investment Law No. 13 of 2000, regulating the investment of foreign capital in economic activities, which replaced LawNo. 25 of 1990 (section (5) below). Policy Objectives The main policy goal of the MEC is to establish long-term strategies to help make Qatar's economy stable and diversified. The policy is mainly aimed at creating and promoting a modern economy; developing further Qatar's commercial sectors and other parallel services; diversifying trade and economic partnerships with regional and international entities; supporting the private sector and enhancing its role in the development process; and promoting local investment and attracting foreign investments. Qatar recognizes the importance of trade and investment liberalization to its overall goal of accelerating economic growth, improving external competitiveness, diversifying its economy away from oil, and creating more employment opportunities for all Qatari nationals. Qatar's economy is relatively open and tariffs on imports are applied on a non-discriminatory basis, with the exception of trading partners belonging to the Gulf Cooperation Council (GCC) (section (4)(ii)(a) below). A main factor shaping Qatar's foreign trade policy is its participation in the GCC, in which the six members created a customs union since January 2003. Regional agreements such as the GCC are being pursued because Qatar believes that regionalization would help rather than hinder the globalization of the world economy. Qatar is considering negotiating bilateral trade agreements (section (4)(iii)). A sound economic environment is considered key to attracting local and foreign capital, and diversifying the Qatari economy. To this end, structural reforms are under way (including implementation of a privatization programme). An "education city" is under construction, and tourism is being developed (Chapter IV(5)(v)). Moreover, foreign investment has been further liberalized through the adoption of a new law that encourages inward investment and transfer of technology (section (5) below). The authorities' strategy to share the oil and gas wealth between current and future generations seeks to promote economic diversification; improve education and health services; and modernize the infrastructure. Large investments are under way to more than quadruple liquefied natural gas (LNG) production and to create one million barrels per day of gas-to-liquid (GTL) capacity by 2010. In addition, the development of small and medium-sized enterprises (SMEs) that use by-products of the hydrocarbon production is becoming an important component of diversification efforts. Recent windfall oil gains have been used to build up government assets, part of which are being saved in several funds to finance higher education and better health services in Qatar. After almost a decade of low and stagnant development spending, the Government is implementing a medium-term investment plan to finance infrastructure projects, including expansion of the primary road network, a new sewerage system, and a new airport (ChapterIV(5)(iv)(b). Trade Agreements ϲʹ A contracting party to the GATT since 7 April1994, Qatar became an original Member of the ϲʹ on 13January1996. Qatar is neither a signatory nor an observer to any of the ϲʹ's plurilateral agreements. Qatar has not been involved in any dispute under the ϲʹ Dispute Settlement Mechanism, either directly or as a third party. Qatar's notifications to the ϲʹ are few and sporadic (Table II.2). Table II.2 Qatar's selected notifications to the ϲʹ, as of November 2004 ϲʹ AgreementDescription of requirementPeriodicityMost recent notificationCommentAgriculture (Articles 10 and 18.2)Export subsidiesAnnualG/AG/N/QAT/3 12 August 1999No export subsidies in 1998Implementation of ArticleVI of the GATT 1994 (Article 18.5)Laws, Decrees, and RegulationsOnce, then changesG/ADP/N/1/QAT/1 31 March 1998No laws/regulations relevant to the AgreementImport Licensing Procedures (Articles 1.4(a) and 8.2(b))Laws and regulationsOnce, then changesG/LIC/N/1/QAT/1 2 April 1998No import licensing proceduresPreshipment Inspection (Article 5)Laws and RegulationsOnce, then changesG/PSI/N/1/Add.8 28 September 1999No laws/regulations relevant to the AgreementRules of Origin (Article 5 and Annex (II(4))Non-preferential and preferential rules of originWithin 90 days of the AgreementG/RO/N/25 13 April 1999Non-preferential and preferential rules of originSanitary and Phytosanitary Measures (AnnexB, para. 3)Enquiry pointsAd hocG/SPS/ENQ/16 5 December 2003The Ministry of Public Health is the enquiry pointSafeguards (Article 12.6)Laws and RegulationsOnce, then changesG/SG/N/1/QAT/1 30 March 1998No laws/regulations relevant to the AgreementSubsidies and Countervailing Measures (Article 25.1) and GATT 1994 (Article XVI:1)Specific subsidiesAnnualG/SCM/N/38/QAT 18 March 1999No subsidy granted or maintained Subsidies and Countervailing Measures (Article 32.6)Laws and RegulationsOnce, then changesG/SCM/N/1/QAT/1 31 March 1998 No laws/regulations relevant to the AgreementGATT 1994 (ArticleXVII:4(a) and Understanding on the interpretation of ArticleXVII:1)State trading enterprisesAnnualG/STR/N/1/QAT 30 March 1998No state trading enterprise maintained GATS (Article III:4 or IV:2)Enquiry pointOnce, then changesS/ENQ/78/Rev.5 2 December 2003The Ministry of Economy and Commerce (MEC) is the enquiry pointTRIMS (Article 6.2)PublicationsNot specifiedG/TRIMS/N/2/Rev.11 24 September 2003No measures inconsistent with the Agreement; the legislation is published in the Official GazetteTRIPS (Article 63)Review of legislationNot specifiedIP/C/W/346 5 June 2002Responses from QatarTRIPS (Article 69)Contact pointOnce, then changesIP/N/3/Rev.8, 20 October 2004The Department of Commerce of the MEC is the contact pointTRIPS (Article 63.2)Laws and RegulationsOnce, then changesIP/N/1/QAT/2 21June 2002List of main laws and regulationsQuantitative Restrictions (Decision of the Council for Trade in Goods (G/L/59)Notification procedures for quantitative restrictionsEvery two years, from 31 January 1996G/MA/NTM/QR/1/Add.6 20 September 1999Quantitative restrictions maintained  Source: ϲʹ documents. As a developing country, Qatar had a transition period to implement some of its commitments under various ϲʹ agreements. Qatar has not yet implemented the ϲʹ Agreement on Customs Valuation (ChapterIII(2)(i)). Qatar has expressed a number of concerns about its difficulties in implementing the ϲʹ Agreements, as well as about the dangers of marginalizing developing and least developed economies. Implementation of some of its obligations resulting from the ϲʹ Agreements, despite the transitional period, has proven difficult. In this regard, Qatar has indicated that several provisions (in ϲʹ Agreements) on special and differential treatment for developing countries require clarification and "operationalization" in order to achieve their desired objectives. Qatar has also urged ϲʹ Members to increase the share of technical assistance in the ϲʹ budget. Qatar grants at least most-favoured-nation (MFN) treatment to all its trading partners. It strongly favours trade liberalization through the multilateral framework; the rules-based multilateral system should contribute to the further integration of least developed and developing countries into the world economy. Qatar believes that its membership of the ϲʹ also sends a strong message to potential foreign investors about its commitment to a rulesbased system. Qatar hosted the Fourth Ministerial Conference of the ϲʹ, where the Doha Development Agenda (DDA) was launched. Qatar's main interests in the DDA include the elimination of agricultural subsidies, greater access to non-agricultural products, trade facilitation, and free movement of natural persons. In this regard, Qatar has called on developed countries to liberalize trade at a faster rate by removing the various obstacles that have so far deprived developing countries of their right to also enjoy substantial benefits from international trade relations. Moreover, Qatar has indicated that "there should be agreement on specific measures to ensure sufficient financial flows, especially FDI, to developing countries to assist them in building the production capacity they need to compete on the world market". Qatar also supports the strengthening of technical assistance programmes for developing countries. Regional agreements Gulf Cooperation Council (GCC) The GCC was created on 25May1981 by Bahrain, Kuwait, Oman, Qatar, Saudi Arabia, and the United Arab Emirates. Behind its formation was a general perception by these countries of their vulnerability arising from their oil wealth, their small and dispersed populations (28million), their vast surface area (2.6 million square kilometres), and their limited military capabilities in a generally unstable region. The main objectives of the GCC Agreement are regional coordination, integration, and cooperation in all economic, social, and cultural affairs, including trade, industry, investment and finance, transport, communications, and energy. Specific objectives include freedom of movement of people and capital, establishment of a customs technical cooperation, harmonization of banking regulations, and financial and monetary coordination, including adoption of a common currency by 2007, with 2005 as the deadline for agreement on the convergence criteria. The GCC was notified to the GATT, under the enabling clause, on 11October1984. The GCC customs union entered into force on 1 January 2003, with the adoption of an across-the-board tariff of 5% on most products (Chapter III(2)(iv)). However, there are still some tariff rate differences amongst GCC countries, and the practical details of numerous trade issues have yet to be addressed, including defining a list of products subject to rates higher than 5%, standards and technical regulations, and revenue distribution. The agreement provides duty-free access for all goods produced in the GCC countries, provided that the goods meet the required origin criteria, i.e. full production/transformation, or at least 40% value added within GCC factories (factories at least 50% owned by GCC nationals). The GCC is currently negotiating a free-trade agreement with the European Communities (EC), which had set as a condition for its conclusion the constitution of the GCC customs union. The EC established a Commission delegation in Riyadh in 2003 to accelerate the ongoing free-trade area negotiations. In 1989, the GCC and EC concluded a Cooperation Agreement under which the EC and GCC foreign ministers hold a Joint Council/Ministerial meeting once a year. The objective of this agreement is to facilitate trade relations, and to contribute to strengthening stability in a strategic part of the world. On 6 July 2004, the GCC and China signed a framework agreement on economic, trade, investment, and technical cooperation. A possible free-trade agreement is also under discussion. Greater Arab Free-Trade Area (GAFTA) The Greater Arab Free-Trade Area (GAFTA), signed on 19February1997, and in force since 1January1998, is expected to eliminate all trade barriers among its members without exceptions, by early 2005. The establishment of the GAFTA commenced in January1998, through the reduction of customs duties. Already 80% tariff reductions have been achieved. The principal entity responsible for implementing the programme is the Economic and Social Council of the Arab League. Currently, all members are implementing the programme except Somalia. The GAFTA has not yet been notified to the ϲʹ. Bilateral agreements Qatar has not signed any bilateral trade agreements. However, trade agreements are under consideration with the United States, and with Singapore. Other preferential arrangements Under the Generalized System of Preferences (GSP), exports of certain Qatari products receive non-reciprocal preferential treatment from the EC, Turkey, and Switzerland. Qatar is not a member of the agreement on the Global System of Trade Preferences (GSTP) among developing countries. Investment Framework A major factor in Qatar's policy to encourage economic diversification has been the abolition of certain restrictions from the investment regime to provide opportunities to foreign investors. Consequently, Qatar issued a new Investment Law (Law No. 13 of 2000), to replace Law No. 25 of 1990, which restricted all foreign-ownership to a maximum of 49% and did not allow foreigners to lease property or invest in privatized public services. Under the 2000 Investment Law, a company can be 100% foreign owned in selected sectors, such as agriculture, industry, tourism, education, health, and natural resources, subject to prior government approval and provided that the company is duly established (Chapter III(4)(i)). Foreign equity is limited to 49% in the remaining sectors; foreign investment is still not allowed in banking, insurance, commercial representation, and purchase of real estate. The 2000 Investment Law gives foreign investors the right to lease land for setting up enterprises for up to 50years, renewable (subject to government approval) for another 50 years. Under the Law, foreign investment shall not be subject to expropriation unless this is in the "public interest" and in return for appropriate compensation (Article 8). Foreign investors are free to import and repatriate funds, as well as transfer profits and assets, and exchange money (Article 9). Investment disputes can be settled through domestic or international commercial arbitration panels (Article 11). The authorities have been implementing other measures to improve the business and investment climate, such as establishing a one-stop window for investment procedures in order to shorten the approval process for land and industrial licences. They have also been allowing foreigners to participate directly in Qatar's privatization programme since the first public offering of shares on the partial privatization of the state-owned (Q-Tel) (Chapter III(4)(iii)). Foreigners may invest in other publicly offered companies indirectly through local investment firms. A new Commercial Companies Law (Law No. 5 of 2000) was enacted on 29 May 2002, replacing the Commercial Companies Law No. 11 of 1981, as amended; and the Commercial Agency Law (Law No. 8 of 2002) was issued on 9 June 2002. Under the new Laws, parallel imports of certain products are subject to a 5% commission (on the f.o.b. import value) on behalf of local agents with distributor rights. The vast majority of foreign firms operating in Qatar are still required to import certain products through local agents. Only firms granted 100% foreign-ownership are excluded from the local agent requirement with distributor rights. In general, foreign commercial presence in Qatar is required for the purposes of technology transfer, R&D programmes, technical or marketing assistance, and education or training of local labour force. The law on corporate income tax does not apply to Qatari-owned firms. Other firms are subject to the tax, with rate brackets ranging from zero to 35% of net profits. In addition, companies must hire a specified percentage of Qatari employees (Chapter IV(4)(ii)). Under the 2000 Investment Law and the 2004 Law and Instructions of Income Tax, Qatar may grant a tax holiday of five to ten years for new investment in agriculture, industry, trade, petroleum, mining, tourism, land reclamation, transport, or any socially and economically beneficial activity/project needed by Qatar. Foreign companies may be granted tax exemptions on a case-by-case basis through an Emiri Decree, an analysis by the Tax Exemption Committee, and after recommendation by the Ministry of Finance. The Government provides other investment incentives (Chapter III(4)(i)). There are no restrictions on investment abroad by Qatari nationals. Qatar has signed 16 bilateral investment protection agreements, with Romania (1996), Germany (1996), France (1996), Bosnia-Herzegovina (1998), Senegal (1998), Sudan (1998), China (1998 and 1999), India (1999), Iran (1999), Republic of Korea (1999), Morocco (1999), Croatia (2001), Cuba (2001), Finland (2001), Switzerland (2001), and Turkey (2001). It has signed three double taxation avoidance agreements, with India (1999), Pakistan (1999), and Romania (1999). Qatar is not a member of the Multilateral Investment Guarantee Agency (MIGA).  Amended Provisional Constitution enacted on 19 April 1972. The first provisional Constitution was issued in 1970 before Qatar became independent from the United Kingdom (Ministry of Finance, undated, Constitution).  Emiri Decision No. 3 of 1995 (Ministry of Finance, undated, Emir).  Qatar Chamber of Commerce and Industry (2004).  Ministry of Finance, undated, Judiciary.  The Supreme Judiciary Council has in its membership the two heads of the Shari'a appeal court and justice appeal court, alongside a number of advisors and judges (Ministry of Finance, undated, Judiciary).  The Constitution was endorsed by 96.6% of the votes. On 13 July 1999, the Emir had issued Decree No. 11 stipulating the formation of a 32-member drafting committee of the Permanent Constitution (Ministry of Finance, undated, The Constitution).  Article 76 of the new Constitution. Under Article 106 of the new Constitution, a two-thirds majority of the members of the Advisory Council is required to pass a bill rejected by the Emir.  On 6 June 1998, an Emiri decision was issued to set up the Planning Council (at the State level). In addition, planning and follow-up units are set in each Ministry (Ministry of Finance, undated, Planning Council).  The National Committee on ϲʹ Affairs is composed of, inter alia, members from MEC; MEI; MOFA; MMAA; Ministry of Labour, Social Affairs and Housing; Planning Council; Qatar Central Bank; Qatar Petroleum; Qatar Chamber of Commerce and Industry; and Q-Tel.  ϲʹ document IP/N/1/QAT/2, 21 June 2002.  ϲʹ document G/ADP/N/1/QAT/1, 31 March 1998.  ϲʹ document G/SCM/N/1/QAT/1, 31 March 1998.  ϲʹ document G/SG/N/1/QAT/1, 30 March 1998.  ϲʹ document G/LIC/N/1/QAT/1 and G/LIC/N/3/QAT/1, 2 April 1998.  Qatar Chamber of Commerce and Industry (2004).  In October 2003, the "education city" was officially inaugurated in the outskirts of Doha. Qatar plans to spend US$5 billion in the "education" city, which is being built over an area of 2,400acres, and will house branch campuses of several international universities, staff quarters, and a 300-bed hospital. It is aimed at preparing world class graduates and promoting integrated R&D (Economist Intelligence Unit, 2004).  Investments of about US$70 billion are estimated necessary to achieve this objective. For instance, the state-owned Qatar Petroleum has an investment plan of more than US$10 billion over the medium-term to expand natural gas exports by pursuing all market outlets: LNG, pipeline gas exports, local markets, and GTL projects (IMF, 2002b).  A new industrial area in Doha has recently been inaugurated. It is expected to provide 120 investment projects for small and medium-sized industries in its first phase.  For example, the Government plans to spend US$1.2 billion over the next two years to upgrade Qatar's road network, and link all towns and villages in the peninsula before the Asian Games to be held in Doha in 2005 (Economist Intelligence Unit, 2004).  ϲʹ document WLI/210, 18 December 1995.  ϲʹ document WT/MIN(99)/ST/105, 2 December 1999.  ϲʹ document WT/MIN(99)/ST/105, 2 December 1999.  Speech by the Emir of Qatar before the 59th Session of the UN General Assembly, 21September2004.  European Commission (2003b).  ϲʹ (2000).  U.S. Department of State (2001).  See ϲʹ (2004) for details.  European Commission (2003a).  European Commission (2003b).  Xinhua Financial Network, 7 July 2004.  The GAFTA members are: the GCC countries plus Egypt, Iraq, Jordan, Lebanon, Libyan Arab Jamahiriya, Morocco, Palestinian Authority, Somalia, Sudan, Syrian Arab Republic, Tunisia, and Yemen.  On 19 March 2004, Qatar and the United States signed a Trade and Investment Framework Agreement (TIFA). Under TIFA, a Joint Council was created to expand bilateral trade and investment; the Council is assessing the possibility of negotiating a bilateral free trade agreement. USTR Press Release, 19March 2004. Available at: http://www.ustr.gov/Document_Library/Press_Releases/2004/March/ United_States_Qatar_Sign_Trade_Investment_Framework_Agreement.html [13 October 2004].  The restriction can be waived by an Emiri Decree.  Law No. 2 of 2002 allows citizens of GCC states to own a single residential property in specified areas and subject to certain conditions.  Decree Law No. 17, issued on 7 June 2004, allows foreigners to buy and own one or more houses in Qatar for 99 years, extendable for a similar period, in selected housing projects. It also permits the owner to transfer the property to his/her legal heirs. Decree Law No. 17 will come into force after the Council of Ministers approves some supporting measures. It is aimed at allowing long-time expatriate managers and businessmen to remain and develop their business in Qatar (Economist Intelligence Unit, 2004).  IMF (2002).  The tax rates and corresponding amounts are: zero (below QR 100,000); 10% (from QR 100,001 to QR 500,000); 15% (from QR 500,001 to QR 1,000,000); 20% (from QR 1,000,001 to QR 1,500,000); 25% (from QR 1,500,001 to QR 2,500,000); 30% (from QR 2,500,001 to QR 5,000,000); and 35% (from QR5,000,001 and above).  The exemption period starts from the date of commencing the project. Qatar's Minister of Finance can recommend tax exemptions for five years, while a tax exemption for more than five years but not exceeding tenyears needs the approval of the Council of Ministers.  The Tax Exemption Committee is composed of two representatives each from the Ministry of Finance and the Ministry of Economy and Commerce, and one representative each from the Ministry of Energy and Industry, and Qatar Chamber of Commerce and Industry.  UNCTAD (2004). WT/TPR/S/144 Trade Policy Review Page  PAGE 18 Qatar WT/TPR/S/144 Page  PAGE 19 Page III. 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