The Saudi Zakat, Tax, and Customs Authority (ZATCA) has concluded a consultation on extending all requirements of the transfer pricing bylaws to Zakat payers, unifying the transfer pricing requirements for income tax payers and Zakat payers. Currently, Zakat payers are generally not subject to the transfer pricing rules, except if required to comply with CbC reporting obligations. Otherwise, the transfer pricing rules only apply for Zakat payers that are shareholders in "mixed companies" to …