Arabie Saoudite

L’Arabie saoudite compte 50 conventions fiscales en vigueur, comme l’indique sa réponse au questionnaire d’examen par les pairs. Deux de ces conventions, celles conclues avec la Bulgarie et les Émirats arabes unis sont conformes au standard minimum.

Saudi Arabia has 50 tax agreements in force, as reported in its response to the Peer Review questionnaire. Two of those agreements, the agreements with Bulgaria and the United Arab Emirates, comply with the minimum standard.

This peer review covers Saudi Arabia’s implementation of the BEPS Action 5 transparency framework for the year 2018. The report has four parts, each relating to a key part of the ToR. Each part is discussed in turn. A summary of recommendations is included at the end of this report.

Saudi Arabia was first reviewed during the 2017/2018 peer review. This report is supplementary to Saudi Arabia’ 2017/2018 peer review report (OECD, 2018[1]). There is no obligation for the filing of a CbC report in Saudi Arabia yet.

1. Consistent with the agreed methodology this first annual peer review covers: (i) the domestic legal and administrative framework, (ii) certain aspects of the exchange of information framework as well as (iii) certain aspects of the confidentiality and appropriate use of CbC reports. Saudi Arabia does not have a legal and administrative framework in place to implement CbC Reporting. It is recommended that Saudi Arabia take steps to finalise the domestic legal and administrative framework to impose and enforce CbC requirements as soon as possible, taking into account its particular domestic legislative process and put in place an exchange of information framework as well as measures to ensure appropriate use.

Couverture des salariés des secteurs public et privé. Une affiliation volontaire est possible pour les travailleurs indépendants et les personnes qui travaillent à l’étranger ou ne répondent plus aux conditions de la couverture obligatoire.

Saudi Arabia: Pension system in 2008 Employees in the public and private sectors. Voluntary coverage for persons who are self-employed, are working abroad, or no longer satisfy the conditions for compulsory coverage.

Religion affects all aspects of life in Saudi Arabia. The country’s Sunni Muslims – comprising about 90% of the population – are governed by very conservative interpretations of Islam. The country’s religious police often subject both women and men to harassment, torture (through it is officially outlawed), and physical punishment.