Saudi Arabia’s transfer pricing bylaws require qualifying entities to prepare disclosure forms and, above certain thresholds, a local file and master file demonstrating that related-party transactions are priced on an arm’s-length basis. The documentation only has value if it can withstand a ZATCA query.
We prepare TP documentation the way we’d want to defend it — with benchmarking data, a clear policy rationale, and language that matches how the business actually operates.
A direct conversation with a partner, not a sales pitch.
