Abdul Raheem, Adheela
Transfer pricing regulations in Saudi Arabia / Adheela Abdul Raheem .-- , 2019
Disponible únicamente en formato electrónico en la Biblioteca del IEF. Acceso con claves.
Resumen.
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.
PRECIOS DE TRANSFERENCIA
ARABIA SAUDI
International Transfer Pricing Journal 1385-3074 v. 26, n. 4, July / August 2019, p. 286-289
Transfer pricing regulations in Saudi Arabia / Adheela Abdul Raheem .-- , 2019
Disponible únicamente en formato electrónico en la Biblioteca del IEF. Acceso con claves.
Resumen.
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.
PRECIOS DE TRANSFERENCIA
ARABIA SAUDI
International Transfer Pricing Journal 1385-3074 v. 26, n. 4, July / August 2019, p. 286-289