GTL Summary:

Cabinet Decision No. 39 of 2019, Article 55, outlines the duty to maintain comparable data for transfer pricing. Linked entities must update financial data for comparable transactions annually. Furthermore, a comprehensive search of financial databases for comparable data must be updated every three years, provided business conditions remain unchanged. This requirement ensures that the benchmarks used to justify arm's length pricing remain current and relevant, providing a solid evidentiary basis for the pricing of transactions between related parties in the State of Qatar.

Document Type: ERS - Executive Regulations
Law: Income Tax Law 24 of 2018
Decision Number: executive-regulations-39-article-55
Year: 2019
Country: 🇶🇦 Qatar
Official Name: Article 55
Last updated at: 2026-02-23 12:13:40 UTC

SECTION 8 - TAX AVOIDANCE

Chapter 2 - Indirect Transfer of Profits between Related Entities

Article 55

To apply the arm's length principle, every linked entity must annually update the financial data for comparable transactions that occur between it and an independent entity or between two independent entities.

A linked entity must update its search for comparable transaction data in financial databases every three years, provided that its business conditions remain unchanged.

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