This study analyzed the scope of imposing income taxes on the income generated from the local and foreign operations of capital companies located in the Kingdom of Saudi Arabia (KSA), and the challenges accompanying the new amendment to the tax laws and their possible improvements. It proposed...

This study analyzed the scope of imposing income taxes on the income generated from the local and foreign operations of capital companies located in the Kingdom of Saudi Arabia (KSA) and the challenges accompanying the new amendment to the tax laws and their possible improvements. The amendment...