Part of the Transfer Pricing in Saudi Arabia: The Complete Guide — Article 6 of 6 01 ZATCA TP Audits: A Maturing Enforcement Environment ZATCA’s approach to transfer pricing enforcement has changed materially since the Bylaws were introduced in 2019. TP is no longer an area where a perfunctory Disclosure Form and a brief description […]

Part of the Transfer Pricing in Saudi Arabia: The Complete Guide — Article 5 of 6 01 Intercompany Financing: Two Layers of Risk, One Transaction Intercompany loans, guarantees, and cash pooling arrangements present a unique compliance challenge in Saudi Arabia: they attract scrutiny under two separate regulatory frameworks simultaneously. Transfer pricing rules determine whether the […]

Part of the Transfer Pricing in Saudi Arabia: The Complete Guide — Article 4 of 6 01 Management Fees and Intercompany Services: The Most Scrutinised Transaction in Saudi TP Management fees and intragroup service charges are among the most common related-party transactions involving Saudi entities — and among the most scrutinised by ZATCA. The combination […]