Cabinet Decision No. 39 of 2019, Article 60, empowers the Authority to request a wide range of information for transfer pricing audits. This includes documents related to the entity's own operations and functions, as well as the financial results and operations of its related entities. The Authority can also demand internal or external comparison data from unrelated entities. By allowing access to data held by related entities outside of Qatar, the Authority ensures it has the necessary context to verify the fairness of inter-company transaction pricing.