Article 13 Bis, introduced by Law 11/2022, grants the General Tax Authority broad powers to obtain information and documents for tax audits or international exchange. The Authority can request data from any person or entity, regardless of local confidentiality obligations. Crucially, for international exchange, the Authority does not need to require the information for its own domestic tax purposes or an ongoing local audit. Information is deemed under a person's control if they have the legal right or ability to obtain it, significantly strengthening Qatar's cooperation in global tax transparency and administrative assistance.