Transfer Pricing Disclosure Form introduced by Qatar's GTA

Qatar’s General Duty Authority ("GTA") has recently incorporated the Transfer Pricing Disclosure Form as part of the income tax return.

Applicability of this Form will depend upon the total value of assets or revenues of the taxpayer. The threshold limit is yet to be determined for the financial years starting from 1 January 2020. The earliest return is due by 30 April 2021. The following will be required in the form:

• an overview of the business, a list of major intangibles
• the detail and nature of the intra-group transactions
• the transfer pricing method applied by the taxpayer.

Kindly refer to the source document for more details from here