On 25 December 2025, the Saudi Zakat, Tax, and Customs Authority (ZATCA) published a Tax Bulletin on the Tax Treatment of Technical or Consulting Services under the Income Tax Law and Double Taxation Avoidance Agreements. The Tax Bulletin clarifies how technical and consulting (advisory) services are taxed under Saudi Arabian tax law and international double taxation treaties, including definitions for these services, distinguishing them from knowledge transfers to determine the correct with…