GTL Summary:

Cabinet Decision No. 39 of 2019, Article 64, provides the legal basis for Advance Pricing Agreements (APAs). It empowers the Minister to issue detailed regulations outlining the conditions and procedures for bilateral APAs. These agreements allow taxpayers to agree on transfer pricing methodologies with the Authority in advance, providing tax certainty for future transactions. This proactive approach helps businesses manage tax risks and avoid future disputes, provided they adhere to the agreed-upon controls and international transfer pricing standards specified by the Ministerial decision.

Document Type: ERS - Executive Regulations
Law: Income Tax Law 24 of 2018
Decision Number: executive-regulations-39-article-64
Year: 2019
Country: 🇶🇦 Qatar
Official Name: Article 64
Last updated at: 2026-02-23 12:13:40 UTC

SECTION 8 - TAX AVOIDANCE

Chapter 2 - Indirect Transfer of Profits between Related Entities

Article 64

The minister will issue regulations detailing the conditions and procedures for a bilateral advance pricing agreement and any necessary controls to apply the provisions of this section.

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