Article 55 establishes transfer pricing (TP) documentation obligations. The Authority may require a Taxable Person to file a disclosure with their Tax Return detailing transactions with Related Parties and Connected Persons. If these transactions meet conditions prescribed by the Minister, the Taxable Person must maintain both a master file and a local file. This documentation must be submitted to the Authority within 30 days of a request. Furthermore, the Authority can request any supporting information it deems necessary to verify the arm's length nature of these critical intercompany transactions.