Executive summaryQatar’s General Tax Authority (GTA) has released Decision No. 4 of 2020, which requires certain taxpayers with related-party transactions to submit a transfer pricing (TP) declaration form with their 2020 tax return, and in some cases, to submit master and local TP files two months later. The first compliance obligation will be 30 April 2021 for taxpayers adopting the standard 31 December 2020 year end.Detailed discussionBackgroundQatar introduced TP rules in December 2019 as part of the Executive Regulations (ER) to Income Tax Law No. 24 of 2018.1 The ER established TP compliance and documentation requirements for entities in Qatar but...