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Saudi Arabia releases guidelines on advance pricing agreements

|Tax Alerts, National/Federal Taxation, T ...|Saudi Arabia
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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