While I'm no expert in Qatar tax laws, it's actually not uncommon for an operator to request aircraft delivery - even if incomplete - before a certain date. This allows the operator to take advantage of certain tax loopholes.
About 30 years ago - when Boeing was busy certifying the 767 with PW4000 engines - Lauda agreed to buy one of the flight test aircraft. BUT, Lauda needed to 'take delivery' before a certain date - which was prior to cert - to take advantage of an Austrian investment tax credit (or something along that line). So right in the middle of the flight test program, they flew the 767 to Austria. Papers were signed, pictures were taken, money changed hands, and then they flew the 767 back to Seattle and carried on with the flight test program.
When $millions in tax breaks are at stake, the cost of a round trip to satisfy the tax man is minor.
Last edited by tdracer; 29th Dec 2019 at 21:44.