Guarantees - Regfollower - Tracking regulatory changes

Italy: Supreme Court exempts certain gratuitous intragroup guarantees from transfer pricing rules

19 May, 2026

Italy’s Supreme Court has clarified the circumstances in which domestic transfer pricing rules apply to intragroup transactions, confirming that transactions conducted without consideration may remain outside the scope of transfer pricing where

Saudi Arabia: ZATCA releases the third edition of transfer pricing guidelines

06 January, 2022

In November 2021, Saudi Arabia’s Zakat, Tax and Customs Authority (ZATCA) released the third edition of Transfer Pricing Guidelines in English. The first edition and second edition were released in March 2019 and May 2020 respectively. These