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.