Qatar Petroleum - 2051 Bonds - Information Package and Taxation

Sep 18, 2026

Uploaded by Mimi

Qatar Petroleum issues US$4,000,000,000 3.300% Bonds due 2051, and this information package consolidates the Prospectus dated 5 July 2021, the Terms and Conditions for the 2051 Bonds, and a Pricing Supplement dated 1 July 2021. It covers listing and admission applications to TPEx and UK authorities, along with selling restrictions to professional investors. The taxation section summarizes ROC rules affecting interest, deemed interest, and sale proceeds, including withholding positions and AMT treatment.

LanguageEnglish

CategoryResearch & Report

FormatPDF

Pages493

Reading Time20 h 42 min

AccessFree to download

Offering and Information Package

Prospectus, Terms and Conditions, Pricing Supplement

Listing and admission applications

Selling Restrictions (Republic of China)

Professional investor limitation

Republic of China Taxation

Interest and deemed interest

Sale of the 2051 Bonds

Capital gains and AMT treatment

Qatar Petroleum U.S.$4,000,000,000 3.300% Bonds due 2051 (the “2051 Bonds”) Issue Price: 100 per cent. Issue Date: 12 July 2021 This information package includes (i) the Prospectus dated 5 July 2021 (the “Prospectus”) ,(ii) the Terms and Conditions of the 2051 Bonds , set out starting on page 137 of the Prospectus (the “Terms and Conditions”) and (iii) the Pricing Supplement dated 1 July 2021 with respect to the 2051 Bonds (together with the Prospectus , the Terms and Conditions and the other information set out herein, the “Information Package”), in connection with the offering and issue of the 2051 Bonds by Qatar Petroleum (the “Issuer”) . Application will be made by the Issuer for the 2051 Bonds to be listed on the Taipei Exchange (“TPEx”) in the Republic of China (the “ROC”) . In addition, application has been made to the UK Financial Conduct Authority in its capacity as competent authority under the UK Financial Services and Markets Act 2000 (the“FCA”) for the 2051 Bonds to be admitted to the official list of the FCA (the “Official List”) and to the London Stock Exchange plc (the “London Stock Exchange”) for the 2051 Bonds to be admitted to trading on the London Stock Exchange’s Main Market (the “Main Market”) . The 2051 Bonds will be admitted to listing and trading on the TPEx pursuant to the TPEx Rules. The effective date of listing and trading of the 2051 Bonds on the TPEx is on or about 12 July 2021. The TPEx is not responsible for the content of the Information Package and/or any supplement or amendment thereto and no representation is made by the TPEx as to the accuracy or completeness of the Information Package and/or any supplement or amendment thereto. The TPEx expressly disclaims any and all liability for any losses arising from, or as a result of the reliance on, all or part of the contents ofthe Information Package and/or any supplement or amendment thereto. The admission ofthe 2051 Bonds to listing and trading on the TPEx shall not be taken as an indication of the merits ofthe Issuer or the 2051 Bonds. REPUBLIC OF CHINA SELLING RESTRICTION Each of the Joint Bookrunning Managers has represented and agreed that the 2051 Bonds have not been, and shall not be, offered, sold or re-sold, directly or indirectly to investors other than “professional investors” as defined under Paragraph 1 of Article 2-1 of the Taipei Exchange Rules Governing Management of Foreign Currency Denominated International Bonds of the Republic of China (the “TPEx Rules”) . Purchasers ofthe 2051 Bonds are not permitted to sell or otherwise dispose of the 2051 Bonds except by transfer toa professional investor. REPUBLIC OF CHINA TAXATION The following summary of certain taxation provisions under ROC law is based on current law and practice and that the 2051 Bonds will be issued, offered, sold and re-sold, directly or indirectly, to “professional investors” as defined under Paragraph 1 of Article 2-1 of the TPEx Rules only. It does not purport to be comprehensive and does not constitute legal or tax advice. Investors (particularly those subject to special tax rules, such as banks, dealers, insurance companies and tax-exempt entities) should consult with their own tax advisers regarding the tax consequences of an investment in the 2051 Bonds. Interest on the 2051 Bonds As the Issuer isnot an ROC statutory tax withholder, thereis no ROC withholding taxon the interest or deemed interest to be paid on the 2051 Bonds. Payments of any interest or deemed interest under the 2051 Bonds to an ROC individual holder are not subject to ROC income tax as such payments received by him/her are not considered to be ROC sourced income. However, such holder must include the interest or deemed interest received in calculating his/her basic income for the purpose of calculating his/her alternative minimum tax (“AMT”), unless the sum of the interest or deemed interest and other non-ROC sourced income received by such holder and the person

FAQs

What documents are included in the Information Package for the 2051 Bonds?

The Information Package includes the Prospectus dated 5 July 2021, the Terms and Conditions of the 2051 Bonds, and the Pricing Supplement dated 1 July 2021.

Where will the 2051 Bonds be listed or admitted to trading?

The issuer will apply for listing on the Taipei Exchange (TPEx). It also applies to UK authorities for admission to the Official List and to the London Stock Exchange Main Market.

How is ROC withholding tax on interest on the 2051 Bonds addressed?

Because the issuer is not an ROC statutory tax withholder, there is no ROC withholding tax on interest or deemed interest paid on the 2051 Bonds.

Sep 18, 2026

Uploaded by Mimi