RESTRICTED  WORLD TRADE  
ORGANIZATION  TN/S/O/QAT 
7 July 2005 
 (05-2992) 
Council for Trade in Services 
Special Session Original:   English 
 
 
 
QATAR 
 
Initial Offer  
 
 The following initial offer has been received from the delegation of Qatar, on 30 May 2005, 
with the request that it be circulated to Members of the Council for Trade in Services. 
 
 
_______________ 
 
 Qatar hereby submits its initial c onditional offer on services in pursuance of Paragraph 15 of the 
 Doha Ministerial Declaration, to be circulated to  all Members of the Council for Trade in Services.  
Qatar reserves the right to withdraw, modify or reduce its initial conditional offer on services and any 
subsequent conditional offer that may follow, in whole or in part, at any time on or before the 
conclusion of the services negotiations, if Qatar does not consider offers made by Qatar's negotiating 
partners as being satisfactory.   Qatar further reserves the right to make any technical  changes or corrections to this initial conditional 
offer and any subsequent conditional offer that may follow.  
  TN/S/O/QAT  
Page 2 QATAR – SCHEDULE OF SPECIFIC COMMITMENTS 
Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
I. HORIZONTAL COMMITMENTS  
ALL SECTORS INCLUDED 
IN THIS SCHEDULE  
 
3) As stipulated in Qatari laws, decisions and 
regulations, National services and goods or 
services and goods of national origin should 
have priority in purchases of Governmental, 
Semi -Governmental and Public Sector 
Departments, as well as in purchases of 
national and foreign contractors, awarded 
contracts by the Government of Qatar or its 
affiliate bodies to fulfil in or outside the 
country. T he priority referred to above is only 
applicable if the differential in price of goods 
or services of national origin is not in excess of 
10 % compared to those of foreign origin ( law 
nr. 6 of 1987).   *  
  
 
3) Possessing, buying, selling or dealing in Qata ri 
shares are, presently, confined to Qatari 
natural or juridical persons.  Foreigners are 
not allowed to invest in Qatari shares.  
 
 The restriction on acquisition of Qatari shares 
by foreigners is made because of the small 
number of Qatari joint stock com panies 
(around 20) and absence of organized stock 
exchange market.   
 
  
  With the exemption of banks, financial and 
insurance institutions and other sectors and 
sub-sectors which are not stipulated as areas 
of commitments with limitations on the 
number of  service suppliers in the attached 
schedules, foreign commercial presence 
should be either through a Qatari Agent 
working in the same field of services or 
related to it (official agency contract must be 
registered with the Ministry of Finance, 
Economy and Commerce).  Or:  through a 
partnership with the capital of Qatari 
Company.  
 
   Acquisition of land or real estate by foreign 
natural persons or foreign juridical persons 
are not allowed. Foreigners can acquire land 
for economic activities on long lease 
particularly for industrial use.  
 Foreign nationals or companies with foreign 
share holdings may be required to pay direct 
taxes on income derived from work or 
operations in Qatar, whereas local services 
suppliers or local Qatari companies may not 
be require d to pay similar taxes (Law nr. 11 of 
93). Foreign nationals or companies may 
obtain tax exemption for 5 -10 years before 
making the investment.   
    TN/S/O/QAT
 Page 3Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 3) INVESTMENTS  
 
Except in the banking sector, insurance 
companies, commercial agencies and 
purchase of real esta te, investment up to 
49% in joint ventures locally incorporated under Qatari law with Qatar partner 
having not less than 51% equity.   1),3) SHARE MARKET DEALINGS
 
 Dealing in (buying and selling) Qatari 
shares by foreigners, juridical and natural 
persons, limited to 25% in any single 
enterprise.  
  
   
  
 
 Foreign commercial presence may be required to 
provide certain benefits in the form of  technology 
transfer, research and development programs, 
technical or marketing assistance and educational 
or training of local manpower.   
  SUBSIDIES  
1),2)Unbound for subsidies, tax incentives and 
tax credits   
3),4)Subsidies, tax incentives and tax credits 
will  be available only to domestic services and domestic service suppliers. 
 
Foreign commercial presence may be required to provide certain benefits in the 
form of  technology transfer, research and 
development programs, technical or 
marketing assistance and educational or 
training of local manpower.  
 
 
3), 4) National services industries and services may 
have  some kind of incentives and assistance, 
like industrial land blocks, easy financial 
loans, market research and marketing 
programmes including the organization of 
exhibitions or facilitating its taking part in 
Qatari pavilion in international fairs and 
exhibitions, with free or lowered costs, 
establishing of marketing centres (inside or 
outside the country), and/or granting discount 
on the prices of its advertising programmes in 
national TV and national advertising 
agencies and some other incentives alike.  
    TN/S/O/QAT  
Page 4 Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
   ACQUISITION OF REAL ESTATE  
3) Purchase of real estate by foreign natural 
and juridical persons not allowed. However, land can be leased for business 
purposes, for a period of fifty years.  
  ENTRY AND TEMPORARY STAY OF 
NATURAL PERSONS    
 4) Unbound, except for measures concerning 
the entry and temporary stay of natural 
persons falling within the following 
categories:  
 
 Managers  
 Specialists, and  
 Skilled technicians  
 Presence of foreign natural persons as self 
employers is not allowed.  
 4) Unbound, except for m easures concerning the 
categories of natural persons referred to in the 
market access column. 
 
 Housing and social programmes and some 
aspects of free health care are limited to Qatari citizens.   
 (a)  Business Visitors  may enter and stay for 
an initial period of no more than 90 days.  
 
Business visitor  being a natural person 
who stays in Qatar for the purpose of 
participating in business meetings, business negotiations, preparations for 
establishing a commercial presence and 
other similar activiti es, without receiving 
remuneration within Qatar and does not 
engage in making direct sales to the 
general public.  
 
(b)  Intra-corporate Transferees
 may enter 
and stay in Qatar for a three-year initial 
period, renewable annually, even beyond 
the initial three-year period .      TN/S/O/QAT
 Page 5Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 
 Intra-corporate transferee  being a natural 
person who has been employed by a 
juridical person of another member for a period of not less than one year and who 
seeks temporary entry to provide services 
as a manager, and a specialist. 
 
A manager
 means a natural person who is 
responsible for running or directing the running of the company or is at least in 
charge of a division or a branch of the 
company and has the power to make decisions regarding the day-to-day 
operations.  
   
  A specialist  means a natural person within 
an organization who possesses knowledge 
at an advance level of expertise and has 
proprietary knowledge of the organization's services, research , 
equipment, techniques or management.    
 
(c)  A skilled technician
, a natural person, 
employed by business entities in Qatar 
may enter and stay fo r a period of no 
more than three years.   
 
A skilled technician  means a natural 
person who has acquired proficiency in 
some trade or profession through a 
diploma or long work experience.    
    TN/S/O/QAT  
Page 6 Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 (d) Contractual Service Suppliers  means 
Persons who are employees of an 
enterprise outside Qatar not having 
commercial presence in Qatar may enter 
and stay in Qatar subject to the following 
requirements: 
 
(i)  The enterprise outside Qatar has 
concluded a service contract with an enterprise engaged in business 
operations in Qatar and subject to 
approval of related authorities.  
 
(ii)  These persons should have been 
employed by the enterprise outside Qatar for a period of no less than one 
year and meet the requirements 
prescribe for the "specialist" above; 
   
 (iii) The persons may not engage in other 
employment while in Qatar;  
 
(iv) The commitment relates only to the 
service activity which is the subject of 
the contract. It does not confer any entitlement to practice generally as a 
licensed professional in Qatar. 
  
 Each temporary stay may be for a 
period of no more th an 90 days or for 
the duration of the contract, 
whichever is less.   
 
 Such entry permit may be valid for a 
twelve - month period, with the 
facility of   multiple  entries within the 
period. 
 
  The contract has to be for providing 
services mentioned below:      TN/S/O/QAT
 Page 7Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
  Architectural services  (8671), engineering 
services (8672), inte grated engineering 
services (8673), urban planning and landscape architectural services (8674), 
computer and related services (841, 842, 
843, 844, 845, 849), research and development services (851, 852, 853), 
management consulting  services (865), 
services related to management consulting (866), engineering rel ated scientific and 
technical consulting services (8675), 
maintenance and repair of equipment (633, 8861–8866) (excluding maritime 
vessels and land transport equipment). 
   
II. SECTOR-SPECIFIC COMMITMENTS1 
1. BUSINESS SERVICES 
 
A. Professional Services     
b) Accounting, auditing and 
bookkeeping services 
 (CPC 862) 1) None 
2) None 
3) The number of foreign  suppliers is frozen at 
the level existing on March 1995 (10 firms)  
 None other than that  commercial presence 
must take the form of a sole  
proprietorship or a partnership. 
4) Unbound, except as indicated in the 
horizontal section 1) None 
2) None 
3) None 
 
  
 
4) Unbound, except as indicated in the horizontal 
section 
  
                                                      
1 The sectors specific part of the offer below has to be read with and is subject to the horizontal section of the offer above.    
  TN/S/O/QAT  
Page 8 Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
c) Taxation services, as 
follows: 
 
- Business tax planning and 
consulting 
 (CPC 86301) 
 - Business tax preparation 
and review services (CPC 
86302)  
1) None 
2) None 
3) None 4) Unbound, except as indicated in the horizontal 
section 
  
 
1) None 2) None 3) None 
4) None
, Unbound , except as indicated in the 
horizontal section  
d) Architectural services 
 (CPC  8671) 1) None 
2) None 3) Access only for projects of over $100 million 
or the equivalent amount  in other currencies.  
 None other than that  commercial presence 
must  take the form of a sole 
proprietorship or a partnership. 
4) Unbound, except as indicated in the 
horizontal section. 
 1) None 
2) None 3) None, except as indi cated in the horizontal 
section. 
  
 
4) Unbound, except as indicated in the 
horizontal section.  
h) Medical and dental 
services 
 (CPC 9312) 1)  Unbound   None, other than the residency 
requirement  
2)  Unbound  None 
3) None 
4)  Unbound, except as indicated in the horizontal 
section 
 1) Unbound  None 
 
2) Unbound  None 
3) None 4) Unbound except as indicated in the horizontal 
section.  Residency required.
     
i) Veterinary services 
 (CPC 932) 1) None, other than the residency requirement 
2) None 
3) None 
4) Unbound, except as indicated in the horizontal 
section 1) None 
2) None 
3) None 
4) None , Unbound  except as indicated in the 
horizontal section.  Residency required.     TN/S/O/QAT
 Page 9Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
B. Computer and Related 
Services  
 a) Consultancy services 
related to the installation 
of computer hardware 
 (CPC 841) 
  
 
 1) Unbound
 None 
2) Unbound  None  
3) None 4) Unbound, except as indicated in the horizontal 
section  
 
 1) Unbound
 None  
2) Unbound  None 
3) None 4) Unbound, except as indicated in the horizontal 
section  
b)  Software implementation 
services 
  (CPC 842) 
 
c)  Data processing services   (CPC 843) 
 
 d)  Data base services 
 (CPC 844) 
 
e)  Maintenance and repair 
services of office 
machinery   and 
equipment including 
computers  
 (CPC 845)  
 
f) Other computer services 
 (CPC 849)      TN/S/O/QAT  
Page 10 Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
C. Research and Development 
Services     
a) R&D Services on natural 
sciences 
 (CPC 851) 
 
b) R&D Services on social 
sciences and humanities 
 (CPC 852) 
 
c) Interdisciplinary R&D 
Services 
 (CPC 853) 1) Unbound  None 
2) Unbound  None 
3) None 
4) Unbound, except as indicated under  in the 
horizontal section 1) Unbound  None 
2) Unbound  None 
3) None 4) None
, Unbound  except as indicated under  in 
the horizontal section  
F. Other Business Services     
b) Market research services  
(CPC 864) 1) None 
2) None 3) None 
4) Unbound, except as indicated in the horizontal 
section 1) None 
2) None 3) None 
4) None
, Unbound , except as indicated in the 
horizontal section  
c) Management consulting 
service 
 (CPC 865)  
 
 1) Unboun
d None 
2) Unbound  None 
3) None 4) Unbound, except as indicated under
 in the 
horizontal section 1) Unbound  None 
2) Unbound  None 
3) None 4) Unbound, except as indicated under 
in the 
horizontal section  
e) Technical testing and 
analysis service 
 (CPC 8676) 1) None 
2) None 
3) None  
4) Unbound, except as indicated under 
in the 
horizontal section 1) None 
2) None 
3) None, except as indicated under the horizontal 
section  
4) None , Unbound , except as indicated under in 
the horizontal section    TN/S/O/QAT
 Page 11Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
2. COMMUNICATION 
SERVICES 
 B. Courier services
 
 
 Land based international 
courier services  
 (CPC 7512)  
 
 1) Unbound
 None  
2) Unbound  None 
3) The number of foreign suppliers is frozen at 
the level existing on March 1995 (6  firms)  
 None  
4) Unbound, except as indicated under  in the 
horizontal section 
  
 
 1) Unbound
 None  
2) Unbound  None  
3) None  
 
4) Unbound, except as indicated under 
in the 
horizontal section  
3.  CONSTRUCTION AND 
RELATED 
ENGINEERING 
SERVICES  
 A) General construction work 
for buildings  
 (CPC 512)  
B) General construction work 
for civil engineering  
 (CPC 513) 
 
 C) Installation and assembly 
work  
 (CPC 514+516)  
D) Building completion and 
finishing work  
 (CPC 517)  
  
 
 1) None
 Unbound*  
2) Non e Unbound*  
3) Access only for projects of over $100 million 
or the equivalent  amount in other currencies.  
 None 
4) Unbound, except as indicated in the horizontal 
section 
  
  
 
 1) None
  Unbound*  
2) None   Unbound*  
3) None , except as indicated in the horizontal 
section  
 
4) Unbound, except as  indicated in the 
horizontal section 
 
   TN/S/O/QAT  
Page 12 Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
6. ENVIRONMENTAL 
SERVICES  1) Unbound 
2) Unbound 
3) None 1) Unbound 
2) Unbound 
3) None  
 4)  Unbound, except as indicated in the 
horizontal section 4) Unbound, except as  indicated in the 
horizontal section 
  
7. FINANCIAL SERVICES  
 A. All insurance and 
insurance-related services  
 
b) Non-life insurance services 
 (CPC 8129) 
 
c) Reinsurance and 
retrocession 
 (CPC 81299*) 
 
d) Services auxiliary to 
insurance (including 
broking and agency 
services) 
 (CPC 8140)  
  
 
 
1) None, except that assets located in Qatar 
can only be insured by companies having 
a commercial presence in Qatar.  
2) None 
3) The number of foreign insurance suppliers is 
frozen at the level existing on March 1995 
 (5 firms)  
 Only through Branch operations or by 
incorporation as a joint venture, with 
foreign equity limited to 25 %.  
4) Unbound , except as indicated in the 
horizontal section  
  
  
 
 
1) None 
  
2) None 
3) None  
 
  
 
4) Unbound , except as indicated in the 
horizontal section     TN/S/O/QAT
 Page 13Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
B. Banking and other 
financial services∗ 
 (excluding insurance) 
 
(v.)  Acceptance of deposits 
and other repayable 
funds from the public;  
 
(vi.) Lending of all types, 
including consumer 
credit, mortgage credit, 
factoring and financing 
of commercial 
transaction;  
  
(vii.) Financial leasing;  
 1) None 
2) None 
3) The number of bra nches of foreign banking 
institutions is frozen at the level existing on 
March 1995 (8 branches)  
 None except: 
 (i) Foreign branches sh ould subject to 
economic needs test as mentioned in the  
following criteria:  
 (ii) by incorporation, subject to foreign 
equity  ceiling of 40% 
 (iii) Representative Offices, which may not 
provide financial services in Qatar . 
 
4) Unbound , except as indicated in the 
horizontal section. 
 1) None 
2) None 
3) None, except as indicated in the horizontal 
section 
 
  
 
  
 
  
 
4) Unbound , except as indicated in the 
horizontal section.  
  
(viii.)All payment and money 
transmission services, 
including credit, charge 
and debit cards, 
travellers cheques and 
bankers drafts ; 
 
(ix) Guarantees and 
commitments  
 
    
    
                                                      
∗ The Classification of the Financial Services in this Offer is ba sed on the Classification of the Financial Services in the Anne x on Financial Services.   TN/S/O/QAT  
Page 14 Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 
(x.) Trading for own account 
or for account of 
customers, whether on 
an exchange, in an over-
the-counter market or 
otherwise, the following:  
 
 (A) Money market 
instruments (including 
cheques, bills, certificates 
of deposits) ; 
 
 (B) foreign exchange;  
 
 (C) derivative products 
including, but not limited 
to, futures and options;  
 
 (D) exchange rate and 
interest rate instruments, 
including products such 
as swaps, forward rate 
agreements;  
 
 (E) transferable 
securities;  
 
 (F) other negotiable 
instruments and financial 
assets, including bullion.  
    
 
 
 
      TN/S/O/QAT
 Page 15Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
(xi)  Participation in issues of 
all kinds of securities, 
including underwriting 
and placement as agent  
(whether publicly or 
privately) and provision 
of services related to 
such issues;  
 (xii) Money broking;
 
 
(xiii)Asset management, such 
as cash or portfolio 
management, all forms of 
collective investment 
management, pension 
fund management, 
custodial, depository and 
trust services;  
 
(xiv) Settlement and clearing 
services for financial 
assets, including 
securities, derivative 
products, and other 
negotiable instruments;  
    
(xv) Provision and transfer of 
financial information, 
and financial data 
processing and related 
software by suppliers of 
other financial services;  
 
     TN/S/O/QAT  
Page 16 Modes of supply: (1)  Cross-border (2)  Consumption abroad (3)  Commercial presence (4)  Presence of natural persons 
Sector or Sub-sector Limitations on Market Access Limi tations on National Treatment Additional Commitments 
 (xvi)Advisory, intermediation 
and other auxiliary 
financial services on all 
the activities listed in 
subparagraphs (v) 
through (xv), including 
credit reference and 
analysis, investment and 
portfolio research and 
advice, advice on 
acquisitions and on 
corporate restructuring 
and strategy.  
 
    
9. TOURISM AND 
TRAVEL-RELATED 
SERVICES     
A. Hotels and Restaurants  
(including catering) 
 (CPC 641-643)    
 Hotels 1) Unbound * 
2) None 
3) None 
4) Unbound , except as indicated in the 
horizontal section 
 1) Unbound * 
2) None 
3) None 
4) Unbound , except as indicated in the 
horizontal section   
 Restaurants  
1) Unbound * 
2) None 
3) None 
4) Unbound , except as indicated in the 
horizontal section.   
1) Unbound * 
2) None 
3) None 
4) Unbound , except as indicated in the 
horizontal section.   
__________