Dr. Khalid Al-Otaibi
Senior GCC Tax Partner & SOCPA Fellow · Gulf International Tax Advisors
About Dr. Khalid Al-Otaibi
Dr. Khalid Al-Otaibi is a Senior GCC Tax Partner and former advisor on statutory tax reform. He specializes in corporate income tax, transfer pricing, and cross-border restructuring across Saudi Arabia and the UAE.
Published Expert Articles (2)
Navigating Cross-Border Transfer Pricing Audits in Saudi Arabia and the UAE
A critical examination of how ZATCA and the UAE FTA approach arm’s length documentation, benchmarking studies, and intra-group management fees.
Comparative Analysis of Withholding Tax Liabilities Across GCC Member States
An authoritative jurisdiction-by-jurisdiction breakdown of outbound retention rates on dividends, interest, royalties, and technical service fees.
Authored Tax Guides (2)
Master Guide to Corporate Income Tax in the Kingdom of Saudi Arabia
A complete professional reference on Corporate Income Tax (20%) liability, tax base adjustments, depreciation rules, and ZATCA compliance in Saudi…
Practical Guide to UAE Corporate Tax & Free Zone Qualification
Definitive practitioner reference for navigating Federal Decree-Law No. 47, economic substance mandates, and 0% qualifying Free Zone income.