The ZATCA has published advance pricing agreement guidelines to agree, in advance, on transfer pricing methods for related-party transactions.Taxpayers and zakat payers can now apply for unilateral advance pricing agreements to achieve tax certainty for specified zakat years and tax years.The advance pricing agreement guidelines provide clarity on the advance pricing agreement application process, its implementation and enforcement.  Executive summary In February 2025, Saudi Arabia's Zakat, Tax and Customs Authority (ZATCA) published the Guidelines on Advance Pricing Agreements (APA Guidelines) on its official website.The APA Guidelines set forth the eligibility criteria, application process and operational framework when entering into advance...