The Saudi Zakat, Tax, and Customs Authority (ZATCA) has issued a Circular dated 17 May 2023, Taxation of Permanent Establishments in the Context of Double Taxation Agreements. In particular, the Circular contains information and guidance regarding service permanent establishment (PEs), including their determination and tax implications in Saudi Arabia according to Double Taxation Agreements (DTAs) signed with foreign jurisdictions. In this regard, the Circular notes that the service PE conce…