Article 2 Double taxation and international tax enforcement arrangements to have effect

the arrangements specified in the Agreement scheduled to this Order have been made with the Government of the State of Qatar;

the arrangements have been made with a view to affording relief from double taxation in relation to income tax, corporation tax, capital gains tax and taxes of a similar character imposed by the laws of Qatar and for the purpose of assisting international tax enforcement; and

it is expedient that those arrangements should have effect.