Transfer pricing regulations in Saudi Arabia Adheela Abdul Raheem
By: Abdul Raheem, Adheela
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Material type: 
ArticlePublisher: 2019Subject(s): PRECIOS DE TRANSFERENCIA | ARABIA SAUDIOnline resources: Click here to access online
In:
International Transfer Pricing Journal v. 26, n. 4, July / August 2019, p. 286-289Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2019/4-8 (Browse shelf) | Available | ITPJ/2019/4-8 |
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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.
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