OrbitaxOrbitax

Saudi Arabia Issues Circular Providing Guidance on Force of Attraction Rule in the Context of Permanent Establishment

|Approved Changes|Saudi Arabia
Saudi Arabia

The Saudi General Authority of Zakat and Tax (GAZT) has issued Circular No. 2104001 on Force of Attraction rule in the context of permanent establishment. The circular provides information and guidance, including examples, on the Force of Attraction (FOA) rule and its application in Saudi Arabia according to the Income Tax Law and double tax avoidance agreements (DTAs) in the following context…

Continue Reading