The Government of Qatar retained The M Group in 2011-2012 to undertake detailed analysis for the introduction of VAT in Qatar while ensuring that there is no duplication of what has been done at the GCC level. An in-depth review of Qatar tax policy process was conducted and detailed analysis done; our recommendations outlined policy and administrative choices for key areas of VAT implementation, such as financial services, treatment of services from outside Qatar, intra GCC supplies, education and medical services, treatment of excisable goods, etc. The analysis also compared with recommendations made against international best practices in the EU, Australia, New Zealand and other benchmark jurisdictions. Our partners, Oxford Economics then developed a macro model for the Qatar economy; we produced a set of detailed recommendations on the steps to be taken by Qatar to introduce the VAT. We also made preliminary recommendations on the structure and approach for the tax administration for the compliance with and collection of the VAT, along with taxpayer services necessary. The M Group Inc. provided the subject matter expertise to undertake the work.