The Middle East

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This chapter contains an overview of the legal framework in which local and foreign investors operate, including a breakdown of new company and investment reguations and a look at the increasing emphasis on corporate governance.

This chapter contains a viewpoint from Zeyad Khoshaim, Managing Partner, Khoshaim & Associates.

This chapter contains an overview of the tax framework in which local and foreign investors operate, including a rundown of the restructuring efforts currently under way at the department of tax and an outline of the set timeframe for the introduction of value-added tax.

This chapter contains a viewpoint from Riyadh Al Najjar, KSA Country Leader, PwC.

With the holy cities of Makkah and Medina attracting millions of pilgrims every year, the bulk of Saudi Arabia’s tourism industry remains concentrated in these two areas. The seasonal nature of many pilgrim visits has historically presented a challenge to the country’s tourism authorities, and as a result various plans and initiatives have been designed in recent years to drive tourism...

Public and private sector investment in Saudi Arabia’s health care industry continues to be fuelled by the growing demands of a rising population and the increasing prevalence of lifestyle-related diseases. Although the 2016 health care budget was down on the historic high of 2015, industry players are confident of changes to enhance efficiency and promote better allocation of resources, as...

Saudi Arabia is a youthful country, a third of its population being under the age of 15, and in recent years the country’s leaders have invested billions of dollars to educate these young people to lead the planned transformation of the country from an oil-rich state to a diversified, knowledge-based economy. School enrolment numbers and university graduation statistics have improved, though...