TaxSavvyQA

Using the group Master File

Can we use our group's Master File?

The situation

The Master File describes the group and is commonly prepared once for all countries.

The law

  • GTA President's Decision No. 4 of 2020 (transfer pricing documentation): TP declaration if revenue or assets are QAR 10 million or more; Master File and Local File if QAR 50 million or more and a related party abroad

What it means for you

Most groups prepare one Master File for all countries, and Qatar can use it. Check the content against GTA Decision 4 of 2020 and the language rules for submissions. The Local File must be specific to the Qatar entity.

What to do

  1. Get the group file.
  2. Check content.
  3. Translate if needed.
  4. Submit.

We can do this for youTransfer pricing declaration, Master File and Local File: QAR 9,000

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