To qualify and prepare tax professionals.

Enhancing the professional competence and capability of tax specialists in determining the arm’s length price, preparing transfer pricing documentation files, and completing the disclosure form.

• Analysis of Related Party Transactions: 7 hours
• Methods for Determining the Arm’s Length Price: 8 hours
• Preparation of Transfer Pricing Documentation Files: 9 hours

First: Analysis of Related Party Transactions (7 hours)

• Training on how to analyze related party transactions and measure the relative weights of transactions – 120 minutes
• Training on analyzing the nature of transactions in terms of characteristics and functions, and identifying each party’s contribution to the economic activity of the related group – 120 minutes
• Identifying comparable data for related and independent transactions and preparing it for comparative analysis – 120 minutes
• The disclosure form and its role in promoting transparency and objectivity – 60 minutes

Second: Methods for Determining the Arm’s Length Price (8 hours)

• Comparable Uncontrolled Price Method – 180 minutes
• Cost Plus Method – 120 minutes
• Resale Price Method – 60 minutes
• Transactional Net Margin Method – 60 minutes
• Profit Split Method – 60 minutes

Third: Preparation of Transfer Pricing Documentation Files (9 hours)

• Preparation of the Master File – 120 minutes
• Preparation of the Local File – 360 minutes
• Preparation of the Country-by-Country Report – 60 minutes

Includes all practical exercises and activities covered during the course, along with their time distribution.

Post-Training Assessment: Duration – 3 hours, conducted in a single day.

Trainers employ advanced methods to enhance participants’ competencies through a professional and scientifically grounded approach that relies on brainstorming, real-world simulation, and the transfer of accumulated professional experience. The training is delivered using a flexible and adaptive style tailored to participants’ backgrounds and experiences, following a structured framework designed to achieve the program’s objectives and elevate professional competence.

Participants are evaluated at the end of the training program through examinations or project-based assessments, depending on the program’s nature and the most suitable method for measuring post-training performance. An individual performance report may be prepared before issuing the course completion certificate. Participants who prefer not to undergo evaluation may instead receive a certificate of attendance for the training program.

• Whiteboard – traditional explanation on a board
• Data show – presentation screen
• Printed materials or CDs
• Practical applications

• Transfer Pricing Bylaws issued by the Zakat, Tax and Customs Authority (ZATCA)
• Transfer Pricing Guidelines issued by the Zakat, Tax and Customs Authority (ZATCA)

• OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations issued by the Organisation for Economic Co-operation and Development (OECD).