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ZATCA – Clarification on application of VAT in the educational sector

The Government of Saudi Arabia with Royal Decree No. A/86, dated January 6, 2018, provided that a mechanism should be establish such that the Government will bear the V.A.T burden of private sector education services offered to Saudi citizens.  Institutions should charge V.A.T but pass this burden on to the Government and maintain their ability […]

UAE joined OECDs new framework for international tax reform

OECD announced that 130 countries and jurisdictions joined its new two-pillar plan to reform international taxation, ensuring multinational enterprises pay tax wherever they operate. Pillar One of the proposed framework would reallocate some taxing rights of multinationals enterprises from their home countries to the markets where they earn profits, regardless of physical presence. Pillar Two […]

Saudi Arabia – Force of Attraction Clarifications

BLOG The General Authority of Zakat and Tax published in April 2021, a circular clarifying the Force of Attraction in the context of Permanent Establishment (PE). You can find a copy of the circular here.