000			01675nab a2200241 c 4500
999			_c149380 _d149380
003			ES-MaIEF
005			20240516111037.0
007			ta
008			240516t2023 ne |||||o|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_969994 _aAltawyan, Ahmed A.
245		0	_aChallenges in applying Saudi Arabian tax treaties _helectrónico _bdigitalization, withholding tax, and permanent establishment of non-residents _c Ahmed A. Altawyan
500			_aResumen.
520			_aAs 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
650		4	_aFISCALIDAD INTERNACIONAL _944303
650		4	_aREFORMA _910750
650		4	_aAUTOMATIZACION _932253
650		4	_aADMINISTRACIÓN ELECTRÓNICA _962126
650		4	_aRECURSOS ELECTRONICOS _921075
650		4	_aARABIA SAUDI _927021
773	0		_9171639 _oOP 2141/2023/8/9 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 51 n. 8/9, August/September 2024, p. 595-611
942			_cRE