Global & incentives
International Tax
Pillar Two, the global minimum tax, special economic zones and the RHQ programme.
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International Tax
Pillar Two in the GCC: Why Saudi Arabia Hasn't Adopted a Domestic Minimum Top-Up Tax
The UAE, Qatar, Kuwait, Bahrain and Oman have all enacted a 15% DMTT. Saudi Arabia hasn't — here's what that gap actually means for multinationals.
International Tax
Saudi Special Economic Zones: Tax Incentives and the New Economic Substance Rules
Saudi SEZs offer 5% CIT for 20 years, but ZATCA's new Economic Substance Regulations mean it comes with real staffing and premises requirements.
International Tax
The RHQ Program's 30-Year Tax Incentive: How the 0% CIT and WHT Exemption Works
Saudi Arabia's RHQ Program offers 0% CIT and WHT for 30 years on approved headquarters activities, but it isn't a blanket exemption. Here's the scope.