Qatar

(b) the term "Qatar" means the State of Qatar's lands, internal waters, territorial sea including its bed and subsoil, the air space over them, the exclusive economic zone and the continental shelf, over which the State of Qatar exercises sovereign rights and jurisdiction in accordance with the provisions of International law and Qatar's national laws and regulations;
PU(A) 405/2008 - DOUBLE TAXATION RELIEF (THE GOVERNMENT OF THE STATE OF QATAR) ORDER 2008
2. Double taxation relief