Transfer Pricing Regulations in Saudi Arabia PDF Download

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Transfer Pricing Regulations in Saudi Arabia

Transfer Pricing Regulations in Saudi Arabia PDF Author: A. Abdul Raheem
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Languages : en
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Book Description
In anticipation of the introduction of a transfer pricing policy in Saudi Arabia, the General Authority of Zakat and Tax made an amendment in 2014 to article 10(11) of the Saudi tax by-laws, laying down the concept of the arm's length principle and including a provision to disallow any charges by a related party if in excess of arm's length value. This article provides a detailed description of the transfer pricing regulations in the Kingdom.