Transfer Pricing Guidelines published by GAZT

The General Authority of Tax and Zakat (GAZT)  in Saudi Arabia has published Transfer Pricing Guidelines to provide guidance and background on the requirements for taxable persons, being any persons conducting business in the KSA who are subject to the provisions of the Income Tax Law.

https://gazt.gov.sa/en/HelpCenter/guidelines/Documents/Transfer%20Pricing%20Guidelines_Final_Manual.pdf  

You can access Law including Guidelines, Cabinet & FTA Decisions, Public Clarifications, Forms, Business Bulletins for all taxes (Vat, Excise, Customs, Corporate Tax, Transfer Pricing) for all GCC Countries in the Law Section of GCC FinTax.