The double taxation treaty between UAE and KSA 

A Double Taxation Treaty (DTT) between the Kingdom of Saudi Arabia (KSA) and the United Arab Emirates (UAE) was signed, making it the first DTT between two Gulf Corporation Council (GCC) countries. KSA has recently ratified the DTT by publishing in its official Gazette the approval decision along with the treaty text.

Deloitte has therefore hosted a 60-minute webinar today on the DTT. If you missed the session, you can still access the full recording and the presentation slides.

The session was led by Deloitte tax specialists in the UAE and KSA, who discussed the key elements of the Treaty. The agenda for the webinar was as follows:

• Introduction and background to the new DTT
• The purpose and key features of the DTT
• Compatibility from a Base Erosion and Profiting Shifting (BEPS) perspective  
• Practical implications and considerations
• Q&A session