Transfer Pricing and Transfer Pricing Disputes in the Kingdom of Saudi Arabia, Part 3 : Penalty Considerations Informed by the U.S. Experience

In this Part 3, we explore the KSA’s historic approach to penalties and the motivation to develop transfer pricing-specific penalties. For sake of illustration, we will review the IRS reasons for enactment of transfer pricing-specific penalties, the substance of those penalties, and the IRS experience applying those penalties. The IRS experience could inform the KSA’s consideration whether to enact transfer pricing penalties and, if so, how those penalties should be structured

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Year of publication:	2022
Authors:	Altawyan أحمد الطويان, Ahmed ; Wrappe, Steven C.
Publisher:	[S.l.] : SSRN
Subject:	Verrechnungspreis \| Transfer pricing \| Saudi-Arabien \| Saudi Arabia \| USA \| United States

Extent:	1 Online-Ressource (6 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Ahmed A. Altawyan and Steven C. Wrappe, Transfer Pricing and Transfer Pricing Disputes in the Kingdom of Saudi Arabia, Part 3: Penalty Considerations In- formed by the U.S. Experience, 51 Tax Mgmt. Int’l J. No. 10 (Oct. 7, 2022) Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments October 7, 2022 erstellt
Source:	ECONIS - Online Catalogue of the ZBW

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