Transfer pricing declaration, Master File and Local File

We map your related party dealings, test pricing against arm's length, complete the TP declaration with the return and prepare the Master File and Local File when you cross QAR 50 million.

QAR 9,000Yearly

For: Qatar taxpayers with related party transactions and revenue or assets of QAR 10 million or more; Master File and Local File where QAR 50 million or more and a related party abroad.

What we need from you

Group structure chart
Identify related parties
Intercompany agreements
Terms and pricing
Intercompany transaction values by type
Declaration content
Revenue and total assets
Threshold test
Group TP policy and Master File if any
Reuse for Qatar
Segmented profit and loss
Benchmarking

What we discuss

Revenue or assets QAR 10 million or more?
Declaration needed
QAR 50 million or more and a foreign related party?
Master File and Local File needed
Head office recharges or management fees?
High scrutiny and WHT link
Group revenue QAR 3 billion or more?
CbCR notification and report

What we file

Prepare TP declaration
Revenue QAR 32 million, assets QAR 18 million: declaration yes (above QAR 10 million), files no (below QAR 50 million)
Prepare Local File and obtain Master File
CbCR notification if in scope

What you get

TP declaration filed
Local File and Master File

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 Source
GTA President's Decision No. 4 of 2020 (filing timing): TP declaration with the return; Master File and Local File within six months of year end Source
Qatar country by country reporting rules: CbC report for groups with consolidated revenue of QAR 3 billion or more, within 12 months of year end; notification before year end Source
Law No. 24 of 2018 on Income Tax: Taxes income arising in Qatar; replaced Law No. 21 of 2009 Source

Questions people ask

Online payment in QAR is not open yet. Send us a message and an adviser for Qatar confirms the scope and the fee before any work starts.