Executive summary Qatar’s General Tax Authority (GTA) recently issued frequently asked questions (FAQs) that provide further clarity on several matters relating to transfer pricing (TP) compliance and documentation requirements. The FAQs also reiterate that the first filing obligation will be 30 June 2021 for taxpayers with a 31 December 2020 year end. Detailed discussion  Qatar introduced TP rules in December 20191 and issued additional guidance in Decision No. 4 of 2020. The FAQs provide further guidance on the scope, content and timelines of the TP declaration, master file and local file, with practical examples to illustrate and clarify cases in which...