Cash pools - Regfollower - Tracking regulatory changes

Korea (Rep.) introduces transfer pricing reforms, Pillar Two rollout

18 March, 2026

Korea (Rep.) has published Presidential Decree No. 36128, partially amending the enforcement Decree of the International Tax Adjustment Act, in the Official Gazette on 27 February 2026. The Decree introduces sweeping updates to its international tax

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