Virtual Service PE impact in KSA

Dr. Constantin Frank-Fahle and Marcel Trost of emltc examine the Kingdom of Saudi Arabia’s taxation system, focusing on the legal and tax implications of Virtual Service Permanent Establishments. The Kingdom of Saudi Arabia’s (KSA) hybrid taxation system combines Income Tax and Zakat, with its Income Tax regime governed by Royal Decree No. M1/1425 (Related to the Income Tax Law) and Cabinet...
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