KSA issued its Transfer Pricing Draft Regulations

Article

Summary of initial views on the KSA Transfer Pricing Regulations

On 10 December 2018, the Kingdom of Saudi Arabia (KSA) General Authority of Zakat and Tax (GAZT) released a draft of the long anticipated Transfer Pricing regulations.

Deloitte has compiled a summary document of initial views based on the regulations, but there is also a significant amount of consistency with the Organization for Economic Co-operation and Development (OECD) guidance.

KSA Transfer Pricing Draft Regulations
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