The Saudi Zakat, Tax, and Customs Authority (ZATCA) has issued the Regional Headquarters Tax Rules (the RHQ Rules), which set out the rules and requirements for the Regional Headquarters (RHQ) Program that was announced in December 2023. As previously reported, the RHQ program includes a 0% corporate income tax rate and a 0% withholding tax rate related to approved RHQ activities. The RHQ Rules contains six chapters, including chapters on general provisions, tax incentives, economic substanc…