Article 33 provides robust anti-avoidance measures. The Authority can withdraw tax advantages from transactions primarily aimed at avoidance, reclassify transactions to reflect their true substance, and adjust tax amounts for related parties. Significantly, Law 11/2022 added transfer pricing rules: if a Qatari enterprise and a foreign enterprise (related via management, control, or capital) engage in transactions on non-market terms, the Authority can adjust profits to match an arm's length basis. Furthermore, tax exemptions are restricted to entities with an actual place of management in Qatar, targeting profit shifting to low-tax jurisdictions.