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ندوة الضرائب - تحديث على تعليمات تسعير المعاملات في المملكة العربية السعودية
التأثير المتوقع للتغييرات على مكلفين الزكاة
Transfer pricing describes all aspects of inter-company pricing arrangements between members of a multinational group, including transfers of tangible goods; services; intellectual property; and loans as well as other financial transactions.
Globalisation has led to cross border intra-group dealings becoming the norm. Taxpayers must comply with the regulatory environment in jurisdictions where they operate, which is time consuming and can be complicated. Tax Authorities frequently exchange information, which increases scrutiny on cross border intra-group dealings and associated business structures, especially where taxable benefits may arise.
In this mini-series, Middle East Transfer Pricing Leader Safae Guennoun and her team take a closer look at BEPS 2.0 and its implications for the region. The show is available in English and in Arabic.
Whether it is explaining the profit profile of your country by country reporting, evaluating the resilience of your transfer pricing generally or testing the application of specific methods, it is much more important now to identify which activities in your business generate value and how profits get allocated.
Increasingly people are turning to Value Chain Analysis (VCA) to meet these needs and the OECD has devoted a significant part of its treatment of the profit split method to distinguishing the roles of VCA, which is more general, and profit split, which is the application of a specific TP method.
For an introduction to VCA for tax, our animation illustrates two different approaches and the relative merits of each.
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التأثير المتوقع للتغييرات على مكلفين الزكاة
Playback our webinar on Transfer Pricing ByLaws in KSA to learn more about the proposed changes and their potential impact on your business.
On 4 July, Zakat, Tax, and Customs Authority (ZATCA) released a public consultation paper with proposed amendments to the Transfer Pricing (TP) Bylaws in the Kingdom of Saudi Arabia (KSA). Comments on the consultation paper are due by 30 July 2022. These proposed changes would bring Zakat payers in scope of transfer pricing rules. The table provided in this document provides a summary of the specific proposed amendments along with the potential impact on taxpayers in KSA.
On 31 January 2022, the UAE Ministry of Finance (MoF) announced the introduction of a federal corporate tax (CT) in the UAE that will be effective for financial years starting on or after 1 June 2023. Further, on 28 April 2022, the UAE MoF issued a public consultation document that contains information on the proposed UAE CT regime.