GTL Summary:

Cabinet Decision No. 39 of 2019, Article 60, empowers the Authority to request a wide range of information for transfer pricing audits. This includes documents related to the entity's own operations and functions, as well as the financial results and operations of its related entities. The Authority can also demand internal or external comparison data from unrelated entities. By allowing access to data held by related entities outside of Qatar, the Authority ensures it has the necessary context to verify the fairness of inter-company transaction pricing.

Document Type: ERS - Executive Regulations
Law: Income Tax Law 24 of 2018
Decision Number: executive-regulations-39-article-60
Year: 2019
Country: 🇶🇦 Qatar
Official Name: Article 60
Last updated at: 2026-02-23 12:13:40 UTC

SECTION 8 - TAX AVOIDANCE

Chapter 2 - Indirect Transfer of Profits between Related Entities

Article 60

The Authority may request from the entity all the information and documents in its possession that are necessary to conduct an audit of its transfer pricing practices concerning its transactions with related entities, including:

  1. Information and documents related to the operations and functions of the entity.

  2. Information and documents related to the operations, functions, and financial results of the related entities with which transactions have been conducted.

  3. Information related to potential comparisons, including internal comparisons of the related entities.

  4. Documents related to the operations and financial results of unrelated entities that may be used for comparison and the transactions conducted between them.

  5. Other information and documents held by the entity or its related entities.

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