Qatar’s General Tax Authority (GTA) has issued frequently asked questions (FAQs) regarding Transfer Pricing Declaration, Master File, and Local File on the Dhareeba tax portal. The FAQs provide clarification on several tax issues relating to transfer pricing (TP) compliance and documentation requirements. The FAQs also indicate that the first filing obligation will be 30 June 2021 for taxpayers with a 31 December 2020 year end.
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UAE amends provisions of tax penalties
World Tax Brief: May 2021
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