Saudi Arabia - Transfer Pricing Regulations in Saudi Arabia
- Saudi Arabia
- Adheela A. Raheem
- International Transfer Pricing Journal, 2019 (Volume 26), No 4
- 17 July 2019
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.