The analysis of Saudi Arabia’s new APA Guidelines in LexisNexis Gulf Tax

Partner Zain Satardien and Senior Associate Aakriti Sharma outline the key features of the ZATCA Advance Pricing Agreement Guidelines in the Summer 2025 issue of LexisNexis Middle East Gulf Tax.

The article explains why the guidance is a milestone for Saudi transfer-pricing, details the SAR 100 million eligibility threshold, and breaks down the four-stage APA application and ongoing compliance requirements.

[Download the full article (PDF)]