Saudi Arabia Issues Taxpayers Guidance Concerning Mutual Agreement Procedure under Tax Treaties

Journal
Hassan, B.
Saudi Arabia
International Transfer Pricing Journal 2020 (Volume 27), No. 6
FormatPDF
EUR
40
| USD
45
(VAT excl.)

On 16 June 2020, Saudi Arabia issued taxpayers guidance for a mutual agreement procedure (MAP) to be used for the resolution of disputes under bilateral tax treaties. Based on the guidance, this article describes the MAP, the conditions and procedure, the process and deadlines for its completion and the implementation of the MAP outcome.