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Saudi Arabia has formally issued the much-anticipated regulatory frameworks governing several key Special Economic Zones (SEZs).

The Saudi tax landscape for digital platforms continues to evolve. In line with its broader efforts to strengthen VAT compliance in the digital economy, Zakat, Tax and Customs Authority (ZATCA) has issued a detailed guide clarifying VAT obligations for electronic marketplaces acting as “deemed suppliers”.

As Saudi Arabia continues to recalibrate its fiscal, regulatory, and commercial landscape under Vision 2030, corporate restructuring has become a core strategic lever for businesses seeking scale, efficiency, and capital optimisation. Mergers, demergers, asset transfers, legal-form conversions, and group reorganisations are increasingly driven not only by growth objectives, but also by evolving tax, Zakat, and regulatory considerations.