Transfer Pricing (TP) refers to the pricing of transactions between related, affiliated, or commonly controlled business entities for:

• Tangible goods
• Services
• Rents and royalties
• Interest
• Business restructuring

The approved method of transfer pricing in Qatar is CUP (Comparable Uncontrolled Pricing method).

The resident entities in Qatar must submit a declaration relating to their TP when they meet the following conditions:

• The annual turnover of these entities or the total assets appearing on their balance sheet is greater than or equal to QAR10,000,000; and
• These entities are associated with other entities established in Qatar or abroad.

The resident entities in Qatar must submit a master file and a local file when they meet the following conditions:

• The annual turnover of these entities or the total assets in their balance sheet is greater than or equal to QAR50,000,000; and
• These entities are associated with other entities established abroad

We will assist you in:

Developing transfer pricing strategies that are both compliant and advantageous for your business.

Analysis and documentation of transactions between related parties in order to promote consistency with the arm’s-length principle for tax purposes.

The preparation and submission of the transfer pricing report to the General Tax Authority (GTA) in compliance with Income Tax Law No. 24 of 2018 and its executive regulations.