Qatar's General Tax Authority has published English-language Transfer Pricing Declaration, Master File, Local File FAQs on the Dhareeba tax portal. The requirements generally apply for tax years beginning on or after 1 January 2020. Key points of the FAQs include: Entities resident in Qatar must submit a transfer pricing (TP) declaration when they meet the following conditions: the annual tax-free turnover of these entities or the gross assets appearing on their balance sheet is greater than or equal to QAR 10,000,000; and these entities are associated to other entities established in Qatar or abroad; The TP declaration must be filed...