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Are domestic related-party transactions between residents of Saudi Arabia within the scope of the Transfer Pricing Bylaws?

Unless expressly exempt in the Bylaws, all related-persons transactions, regardless of their nationality, are within the scope of the Transfer Pricing Bylaws as long as the transaction falls within the definition provided in the Bylaws and as long as one of the parties to the transaction is at least a person subject to the Transfer Pricing Bylaws.