Saudi Arabia

Corporate taxation

The corporate tax rate is 20%.

Transfer pricing

Transfer pricing regulations are contained in Article 1 (2) of the Saudi Transfer Pricing Bylaws.

In 2019, Saudi Arabia issued Transfer Pricing Bylaws and guidelines, which follows the OECD TPG.

Links

• • • • • Transfer Pricing Country Profile
        • Transfer Pricing Dispute Resolution Profile
        • Tax Administration
        • Local Transfer Pricing Guidelines

Transfer Pricing Case Law

Case Name	Description	Date	Countries	Keywords