Читать книгу Ultimate guide on GCC Taxation - Павел Игоревич Герасимов - Страница 25

Payments made to head offices located abroad by local branches are not deductible. Such payments include:

● royalties or commissions

● loan charges (interest expense) or any other financial fees (except loan charges paid by branches of foreign banks in Saudi Arabia to their non-resident head offices, which are considered as tax deductible expenses), and

● indirect administrative and general expenses allocated on an estimated basis.

The value of goods or services delivered to the taxpayer by related parties is not deductible to the extent that it is in excess of an arm’s-length value.