As a foreign investor, the most commonly used vehicle for easy start up in Qatar is a Limited Liability Company (LLC). It is most often the only choice available and although shareholdings are favorable toward Qatari ownership, the parties’ share of profit are negotiable when outlined in the business’s Articles of Association. There is no minimum share capital, The capital must be provided and deposited until the Commercial Registration is approved prior to the funds being available for business operations. An additional 10% of annual net profits is required to be kept within the company until the reserve reaches 50% of the share capita and audits are performed by locally registered auditors. Although there is a Corporation Tax of 10% levied against the company’s net profit, the benefit to a LLC is in their ability to hold multiple contracts and customers as well as their Commercial Registration being applicable for most activities.