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Saudi Arabia publishes new transfer pricing guidelines for qualified taxable persons electrónico Bilal Hassan

By: Hassan, Bilal.
Material type: ArticleArticlePublisher: 2021Subject(s): PRECIOS DE TRANSFERENCIA | ARABIA SAUDI In: International Transfer Pricing Journal v. 28, Issue 1, 2021Summary: On 30 May 2020, Saudi Arabia published new transfer pricing (TP) guidelines to provide insight and guidance concerning the TP practice in Saudi Arabia based on the application of the TP Bylaws. In this article, the author summarizes those TP guidelines with the objective of updating the qualified taxable persons regarding their legislative and administrative responsibilities under the TP regulations and to enable them to better understand the TP regulatory framework and TP documentation requirements in Saudi Arabia.
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Resumen.

On 30 May 2020, Saudi Arabia published new transfer pricing (TP) guidelines to provide insight and guidance concerning the TP practice in Saudi Arabia based on the application of the TP Bylaws. In this article, the author summarizes those TP guidelines with the objective of updating the qualified taxable persons regarding their legislative and administrative responsibilities under the TP regulations and to enable them to better understand the TP regulatory framework and TP documentation requirements in Saudi Arabia.

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