Saudi Arabia releases guidelines on advance pricing agreements

20 February 2025|Tax Alerts, National/Federal Taxation, Transfer Pricing, Global|Saudi Arabia

The ZATCA has published advance pricing agreement guidelines to agree, in advance, on transfer pricing methods for related-party transactions.
Taxpayers and zakat payers can now apply for unilateral advance pricing agreements to achieve tax certainty for specified zakat years and tax years.
The advance pricing agreement guidelines provide clarity on the advance pricing agreement application process, its implementation and enforcement.

Executive summary

In February 2025, Saudi Arabia's Zakat,…

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