KPMG’s Middle East and South Asia (MESA) e-guide was recently published, providing a tax overview of GCC countries, wider Middle East countries and South Asian countries.
The reported countries include:
- Saudi Arabia
- Sri Lanka
The report provides a summary of Direct Taxes, including branches/permanent establishments, Tax Treaties, Indirect/Withholding taxes, Accounting rules including loss carryovers, and details about each country’s tax rules and requirements.
The guide is a handy reference, especially as the included countries are experiencing significant changes in their tax rules and guidance.