GTL Summary:

Document Type: ERS - Executive Regulations
Law: Income Tax Law (Royal Decree No M/1 - 21 Feb 2004)
Decision Number: 1535-article-29
Year: 2019
Country: 🇸🇦 KSA
Official Name: Article 29 - Exchange or Transfer
Last updated at: 2025-11-27 14:38:44 UTC

Article 29 - Exchange or Transfer

"Exchange or Transfer" occurs when Natural Gas, Natural Gas Liquids, Gas Condensate or other products or services move between tax-independent activities of one taxpayer or of related parties.

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