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2. Legislative Procedures

The Provisional Constitution of Qatar amended in 1972 provides that Qatar is an independent Arab sovereign state whose religion is Islam and Islamic Shariah shall be the main source of its legislation with Arabic as its official language. Qatar is also member of the GCC

The Head of State is the Emir is assisted in governing Qatar by a Council of Ministers headed by the Prime Minister who is a member of the ruling family of Qatar. Laws are promulgated by the consent of the Emir based on the recommendations of the Council of Ministers. Recently a Consultative Council of 41 members appointed by the Emir was established.

Main corporate and commercial laws

The Commercial Register Regulation law No 11 of 1962.
Civil and Commercial law No. 16 of 1970.

Commercial Companies law No. 11 of 1981.

Foreign Capital investment in Economic Activities law No. 25 of 1990.

Income Tax law No. 11 of 1993.




Legal System of Qatar : foreign companies, corporates doing business


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