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Cabinet Decision No. 39 of 2019, Article 37, empowers the Authority to exchange information for tax audits and international treaties. It mandates that government and private entities notify the Authority of contracts with non-residents or large-value contracts with residents (200,000 riyals for services, 500,000 for construction). The Authority can bypass legal confidentiality obligations to obtain owner identity, trust details, and financial account information. This comprehensive transparency framework supports both domestic tax enforcement and Qatar's commitment to international administrative assistance and tax information exchange agreements.
Article 37
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