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To whom are the Transfer Pricing Bylaws relevant?

The Transfer Pricing Bylaws are applicable to all persons considered taxpayers pursuant to the Income Tax Law. Transfer Pricing Bylaws are also applicable to persons not considered taxpayers, but recognized in respect of certain responsibilities stipulated in Transfer Pricing Bylaws, such as the submission of a Country-by-Country report (CbC).

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Last Update: 04 Sep 2020 06:06 PM Saudi Arabia Time