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الالتزامات المتعلقة بالمنشأة الدائمة فی نظام ضریبة الدخل السعودی

Abstract
Permanent Establishment (PE) is defined as a "fixed place of business through which the business of an enterprise is wholly or partly carried on".Saudi Income Tax Law states different obligations related to Permanent Establishment.First, The PE must be registered with General Authority for Zakat and Tax (GAZT).Second, PE must keep books and records in accordance with the Commercial Books Law and i...
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Keywords
Computer science
Sustainable Development Goals (SDG)
No poverty

2020
Article

Open Access


pdf file

الالتزامات المتعلقة بالمنشأة الدائمة فی نظام ضریبة الدخل السعودی
pdf file

الالتزامات المتعلقة بالمنشأة الدائمة فی نظام ضریبة الدخل السعودی

Abstract
Permanent Establishment (PE) is defined as a "fixed place of business through which the business of an enterprise is wholly or partly carried on".Saudi Income Tax Law states different obligations related to Permanent Establishment.First, The PE must be registered with General Authority for Zakat and Tax (GAZT).Second, PE must keep books and records in accordance with the Commercial Books Law and i...
View PDF
Keywords
Computer science
Sustainable Development Goals (SDG)
No poverty

2020
Article

Open Access


pdf file