Navigating Cross-Border Transfer Pricing Audits in Saudi Arabia and the UAE
A critical examination of how ZATCA and the UAE FTA approach armβs length documentation, benchmarking studies, and intra-group management fees.
OECD-aligned armβs length pricing rules, Master File, Local File documentation, and Country-by-Country Reporting (CbCR) under BEPS Action 13 thresholds.