The Resource Saudi Arabia releases new transfer pricing rules

Saudi Arabia releases new transfer pricing rules

Label
Saudi Arabia releases new transfer pricing rules
Title
Saudi Arabia releases new transfer pricing rules
Creator
Subject
Language
eng
Summary
The Kingdom of Saudi Arabia (KSA) Tax Authorities (GAZT) released draft transfer pricing bylaws in December 2018. This article sets out a summary of the main provisions and it should be noted that there is a good amount of consistency with the OECD Transfer Pricing Guidelines; however, there are disclosure requirements due April 2019 for groups operating in KSA. In addition, local files must be produced within seven days of request and as such this will place an increased compliance burden on businesses that ordinarily adopt a risk-based approach to preparing local files
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 28 (2019), no. 2 ; 5 p
http://library.link/vocab/creatorName
Mahalingham, S
Geographic coverage
  • Asia
  • Middle East
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • arm's length principle
  • disclosure
  • local file
  • documentation requirements
Label
Saudi Arabia releases new transfer pricing rules
Instantiates
Publication
Label
Saudi Arabia releases new transfer pricing rules
Publication

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      52.37366609999999 4.9336932
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