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An Outlook on the Implementation of Transfer Pricing Legislation in the Kingdom of Saudi Arabia

A. Awad Hani

Revenue Law Journal2020https://doi.org/10.53300/001c.14564article
ABDC B
Weight
0.26

What the paper says

The tax landscape is noticeably developing across Middle Eastern countries as traditional sources of state revenues are declining. Sovereign nations in the region are also being subject to mounting global pressure by organisations like the OECD to implement mechanisms for preventing base erosion and profit shifting. The Kingdom of Saudi Arabia recently introduced transfer pricing legislation after an initial draft was circulated to the public for feedback. This paper explores the Transfer Pricing Bylaws issued by the local revenue authority and the increased burden that businesses operating in the region will have to bear given the current cultural norms and business practices.

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https://doi.org/https://doi.org/10.53300/001c.14564

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@article{a.2020,
  title        = {{An Outlook on the Implementation of Transfer Pricing Legislation in the Kingdom of Saudi Arabia}},
  author       = {A. Awad Hani},
  journal      = {Revenue Law Journal},
  year         = {2020},
  doi          = {https://doi.org/https://doi.org/10.53300/001c.14564},
}

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An Outlook on the Implementation of Transfer Pricing Legislation in the Kingdom of Saudi Arabia

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Evidence weight

0.26

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.00 × 0.4 = 0.00
M · momentum0.20 × 0.15 = 0.03
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.