The respective roles of the different layers of governance are as follows:​  

• SCEAI, on behalf of the State: approves QIA’s objectives, overall strategy, budget and regulations.​
• QIA Board of Directors: approves governance policies, provides strategic guidance and monitors activities of Executive Management.​
• Chief Executive Officer (CEO) and executive management team: manage QIA’s day-to-day operations under the supervision of the Board. ​

Business decisions are the sole responsibility of the QIA Board and executive management, and the CEO and his management team are responsible for day-to-day management. ​  

The government of Qatar does not interfere in the QIA’s investment, divestment or other business decisions. Investment decisions are made strictly based on economic and financial criteria and with a long-term investment horizon.​  

Back in 2008, QIA through the International forum of Sovereign Wealth Funds, helped draft the Santiago Principles which promote best practices and set the bar for good governance for sovereign wealth funds globally.

​Tax Policy