TRANSFER PRICING
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Transfer Pricing (TP) refers to the pricing of transactions between related, affiliated, or commonly controlled business entities for:
- Tangible goods
- Services
- Rents and royalties
- Interest
- Business restructuring
The approved method of transfer pricing in Saudi Arabia is CUP (Comparable Uncontrolled Pricing method).
The resident entities in Saudi Arabia must submit a declaration relating to their TP when they meet the following conditions:
- The annual turnover of these entities or the total assets appearing on their balance sheet is greater than or equal to SAR10,000,000; and
- These entities are associated with other entities established in Qatar or abroad.
The resident entities in Saudi Arabia must submit a declaration relating to their TP when they meet the following conditions:
- The annual turnover of these entities or the total assets appearing on their balance sheet is greater than or equal to SAR10,000,000; and
- These entities are associated with other entities established in Qatar or abroad.
The resident entities in Saudi Arabia must submit a master file and a local file when they meet the following conditions:
- The annual turnover of these entities or the total assets in their balance sheet is greater than or equal to SAR50,000,000; and
- These entities are associated with other entities established abroad
We will assist you in:
- Developing transfer pricing strategies that are both compliant and advantageous for your business.
- Analysis and documentation of transactions between related parties in order to promote consistency with the arm’s-length principle for tax purposes.
- The preparation and submission of the transfer pricing report to the General Tax Authority (GTA) in compliance with Income Tax Law No. 24 of 2018 and its executive regulations.
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Location
Ratimah Company For Accounting and Auditing
Al-Budour Tower,Floor 9,Office 901,
Dammam,Al-Firdous District,
Kingdom of Saudi Arabia
Ph: +973-3316 0433,+973-3839 3646
Email:info@gspuksa.com