Cabinet Decision No. 39 of 2019, Article 55, outlines the duty to maintain comparable data for transfer pricing. Linked entities must update financial data for comparable transactions annually. Furthermore, a comprehensive search of financial databases for comparable data must be updated every three years, provided business conditions remain unchanged. This requirement ensures that the benchmarks used to justify arm's length pricing remain current and relevant, providing a solid evidentiary basis for the pricing of transactions between related parties in the State of Qatar.