A UAE company pays UAE corporate tax by default. If additionally Qatar deems the company as being tax resident in Qatar then there could be tax in both countries. In this case a double tax treaty between Qatar and the UAE (or some GCC treaty) could determine that tax is only payable in one of the two countries.
And if Qatar doesnt deem the company in question to be tax resident in Qatar, then it only pays tax in the UAE.
But in no case will there be no corporate tax.
A more interesting case is a Dutch citizen with an Emirates id living in the UAE at least 9 months per year, and owning a single member US LLC. This US LLC has a three person board with two board members who are residents in Bahrain, and the dutch guy. All board meetings take place in Bahrain and board meeting minutes are duly taken.
The US LLC has no office in the UAE, is managed from a laptop and sells services online to a small number of clients all over the world with very long contracts.
Will the US LLC have effective management and control in the UAE and pay UAE corp tax?