Transfer Pricing and Transfer Pricing Disputes in the Kingdom of Saudi Arabia, Part 2: Dispute Resolution Procedures
Ahmed A. Altawyan and Steven C. Wrappe, Transfer Pricing and Transfer Pricing Disputes in the Kingdom of Saudi Arabia, Part 2: Dispute Resolution Procedures, 51 Tax Mgmt. Int’l J. No. 9 (Sept. 2, 2022).
7 Pages Posted: 5 Oct 2022 Last revised: 12 Oct 2022
Date Written: September 2, 2022
Abstract
We discuss the dispute resolution procedures employed by the U.S. Internal Revenue Service (IRS) to resolve and avoid transfer pricing disputes. The IRS has enforced transfer pricing rules for decades and its experience can act as a guide for the KSA to consider the procedures to manage transfer pricing disputes. In addition, the article would help foreign investors and companies understand the KSA’s tax dispute environment, especially concerning transfer pricing, and procedures to resolve or avoid transfer pricing disputes in the KSA.
Keywords: Transfer Pricing Disputes, Saudi Law, Saudi Tax
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