Saudi Arabia unveils Transfer Pricing regime with thrust on CbC reporting

Feb 20,2019

Saudi Arabia issues Transfer Pricing Bylaws (TP Bylaws) to address subject of Transfer Pricing in a more detailed/ regulated manner and to guide taxpayers in ensuring that their transactions with related persons are at ALP i.e. they are priced/ structured as they would be had the transactions been with independent or unrelated persons;  Clarifies that TP Bylaws are applicable to all persons considered as taxpayers pursuant to the Income Ta...

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