copy the linklink copied!Saudi Arabia
Saudi Arabia has met all aspects of the terms of reference (ToR) for the calendar year 2018 (year in review) that can be met in the absence of rulings being issued.
In the prior year report, Saudi Arabia did not receive any recommendations.
Saudi Arabia cannot legally issue any type of rulings within the scope of the transparency framework.
As no exchanges took place, no peer input was received in respect of the exchanges of information on rulings received from Saudi Arabia.
copy the linklink copied!Introduction
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.
copy the linklink copied!A. The information gathering process
As no rulings are issued, this section is not assessed.
copy the linklink copied!B. The exchange of information
As no rulings are issued, this section is not assessed.
copy the linklink copied!C. Statistics (ToR IV)
As no rulings are issued, no statistical data can be reported.
copy the linklink copied!D. Matters related to intellectual property regimes (ToR I.4.1.3)
Saudi Arabia does not offer an intellectual property regime for which transparency requirements under the Action 5 Report (OECD, 2015[5]) were imposed.
Metadata, Legal and Rights
https://doi.org/10.1787/7cc5b1a2-en
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