Saudi Arabia

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Saudi Arabia’s Capital Market Authority (CMA) approved updated corporate governance regulations (CGRs) for joint-stock companies listed on the Saudi Stock Exchange (Tadawul) in February 2017, and amended them in May 2019. The new CGRs reflect efforts to enhance the competitiveness of the Saudi exchange to investors. The regulations set...

 

Direct and indirect taxation have been used to increase non-oil revenues and provide services for citizens. Whether it is corporate, individual income, sales, excise or value-added tax (VAT) or custom duties, the main objective is typically to increase revenue and, in some instances, change the behaviour of citizens. Excise taxes on tobacco...

 

Saudi Arabia’s income tax rules are governed by the Income Tax Law (Tax Law), which came into force in 2004. The Tax Law is supplemented by implementing regulations (by-laws). Zakat is governed by the implementing regulations for zakat collection (zakat regulations). The Ministry of Finance issues ministerial resolutions concerning...

 

The second half of 2019 saw some of the most exciting developments yet for Saudi Arabia’s tourism sector. In a softening of visa regulations, the government created a new visa category for tourists as it looks to grow the industry. Numerous opportunities and tourism experiences are on the horizon as the government opens the country’s vast and...

 

Transforming the delivery of public health services forms a key plank of Vision 2030. For decades facilities owned and operated by the Ministry of Health (MoH) have formed the backbone of the country’s health care system. While the private sector’s share has increased in recent years – with the share of beds in private facilities reaching 25%...

 

Saudi Arabia’s health care sector is currently undergoing major restructuring in response to rising demand and costs, driven by population growth and an increased incidence of non-communicable diseases (NCDs). At the same time, like the rest of the world, the Saudi health sector has had to contend with the threat posed by Covid-19 in the first...

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