Altawyan, Ahmed A.
Challenges in applying Saudi Arabian tax treaties digitalization, withholding tax, and permanent establishment of non-residents electrónico / Ahmed A. Altawyan
Resumen.
As part of Vision 2030, the Kingdom of Saudi Arabia (KSA) has begun implementing broad economic and legal reforms to improve its tax environment and create an amicable setting for international investors. However, there are challenges to this endeavour, which are not limited to Saudi rules. Digitalization is one such challenge in income taxation at the global level. This article investigates the challenges in taxation arising from digitalization that can potentially affect base erosion and profit shifting (BEPS) mechanisms both internationally and in Saudi Arabia. In the context of digitalization, it also examines two relevant case studies: foreign online travel companies (OTCs) that facilitate hotel bookings and telecommunication companies that provide international calls to Saudi residents
FISCALIDAD INTERNACIONAL
REFORMA
AUTOMATIZACION
ADMINISTRACIÓN ELECTRÓNICA
RECURSOS ELECTRONICOS
ARABIA SAUDI
Intertax 0165-2826 v. 51 n. 8/9, August/September 2024, p. 595-611
Challenges in applying Saudi Arabian tax treaties digitalization, withholding tax, and permanent establishment of non-residents electrónico / Ahmed A. Altawyan
Resumen.
As part of Vision 2030, the Kingdom of Saudi Arabia (KSA) has begun implementing broad economic and legal reforms to improve its tax environment and create an amicable setting for international investors. However, there are challenges to this endeavour, which are not limited to Saudi rules. Digitalization is one such challenge in income taxation at the global level. This article investigates the challenges in taxation arising from digitalization that can potentially affect base erosion and profit shifting (BEPS) mechanisms both internationally and in Saudi Arabia. In the context of digitalization, it also examines two relevant case studies: foreign online travel companies (OTCs) that facilitate hotel bookings and telecommunication companies that provide international calls to Saudi residents
FISCALIDAD INTERNACIONAL
REFORMA
AUTOMATIZACION
ADMINISTRACIÓN ELECTRÓNICA
RECURSOS ELECTRONICOS
ARABIA SAUDI
Intertax 0165-2826 v. 51 n. 8/9, August/September 2024, p. 595-611