GTL Summary:

Cabinet Decision No. 39 of 2019, Article 59, places the burden of proof on the entity. It mandates that a company must demonstrate to the Authority that all transactions with linked entities strictly comply with the arm's length principle. Furthermore, the entity is required to provide sufficient and robust documentation to substantiate this claim. This proactive requirement ensures that businesses cannot simply assert compliance; they must maintain detailed records and analyses to actively prove their pricing strategies reflect independent market conditions to the Authority.