PE domestic law
Saudi Arabia opens public consultation to amend PE definition
On 25 October 2023, the Zakat, Tax and Customs Authority (ZATCA) released a draft tax law for public consultation to revamp the current Saudi Income Tax Law. Among other items, the draft tax law includes amendments to the Permanent Establishment (PE) definition.
Under the revised PE definition, the threshold for the Service PE has been reduced from 183 days in any 12-month period to 30 days within any 12 month-period. Add…