Key points about transfer pricing for income tax purposes
Given the issuance of Regulation No. (40) of 2021 issued on May 19, 2021, and the issuance of the Executive Instructions No. (3) of 2021 issued on September 16, 2021, in relation to the transfer pricing for income tax purposes – which will go into effect as of October 10, 2021, we here and after attach for your review a summary of the key points addressed in the Regulation and Instructions mentioned hereinabove.
