The Saudi Arabian Tax Environment: Challenges and Modernization for a Global Community
Journal
International; OECD; Saudi Arabia
Bulletin for International Taxation 2023 (Volume 77), No. 3
A primary reason corporations span many jurisdictions is to minimize (tax) costs and receive tax incentives for investment. It is important to know which factors create a friendly tax environment to encourage the establishing of regional headquarters. Accordingly, this article considers Saudi tax rules and incentives compared to global standards.