Publication
KSA: Transfer Pricing in KSA
Transfer Pricing (TP) is a set of rules that govern intercompany transactions and how they are treated from a corporate income tax point of view. The Kingdom of Saudi Arabia (KSA) has recently published its draft Transfer Pricing By-Law in order to implement the Organisation ofEconomic Development’s (OECD) Base Erosion and Profit Shifting (BEPS) recommendations on TP. This legal briefing gives an overview of the effects KSA’s new transfer pricing regime has on intercompany transactions.