Transfer pricing

Saudi Arabia has introduced the bylaws of Transfer Pricing in 2019 to address the necessity to implement and enforce the “arm’s length” principle in transactions between related parties.

For companies and businesses, this means that potential costs of adjustment to taxable income will have to be applied and, consequently, additional tax liabilities and penalties if the arm’s length principle in their transfer pricing has not been implemented or properly documented.

We rely on our knowledge and international expertise to address the necessity to have properly documented transfer pricing policies.


We offer assistance in the following areas:
  • BEPS Masterfile and Local File Documentation.
  • Country-by-Country (“CbC”) Reporting.
  • Transfer Pricing Audit Defence.
  • Competent Authority Assistance.
  • Litigation Support.