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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.
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