Cabinet Decision No. 39 of 2019, Article 57, introduces mandatory Master and Local Files for transfer pricing, following OECD formats. This obligation applies to resident entities linked to foreign entities that meet the Authority's revenue or asset thresholds. The files must be submitted within the tax return timeframe or as otherwise specified by the Authority. This alignment with OECD standards ensures that Qatari entities operating internationally provide standardized, detailed documentation regarding their global transfer pricing policies and specific local transactions to the tax Authority.