000			01271nab a2200241 c 4500
999			_c141217 _d141217
003			ES-MaIEF
005			20191002185509.0
007			ta
008			190819s2019 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_967541 _aAbdul Raheem, Adheela
245		0	_aTransfer pricing regulations in Saudi Arabia _c Adheela Abdul Raheem
260			_c2019
500			_aDisponible únicamente en formato electrónico en la Biblioteca del IEF. Acceso con claves.
500			_aResumen.
520			_aIn 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.
650		4	_948095 _aPRECIOS DE TRANSFERENCIA
650		4	_927021 _aARABIA SAUDI
773	0		_9160909 _oITPJ/2019/4 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _g v. 26, n. 4, July / August 2019, p. 286-289
856			_uhttps://www.ibfd.org
942			_cRE