Saudi Arabia's General Authority for Zakat and Tax (GAZT) has published Transfer Pricing Guidelines to provide insight and guidance on the transfer pricing practice of Saudi Arabia and the GAZT's views on the application of the country's new Transfer Pricing Bylaws ({News-2019-02-21/A/4-previous coverage}). The Guidelines cover a broad range of topics, including:
- What is transfer pricing;
- Subjects within the scope of the Transfer Pricing Bylaws;
- Comparability analysis: identification and de…