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Are all multinational enterprise groups obliged to file a Country-by-Country Report (and/ or notification)?

In general, all parties subject to Transfer Pricing and relate to multinational enterprise groups with consolidated revenue over SAR 3.2 Billion according to its consolidated financial statements of the year leading to the current reported year are required to file and submit the report to GAZT (In case the person is obligated to submit the CbC Report under Article 18 of Transfer Pricing Bylaws).