Doing Business in the Gulf
The definitive practical guide to legal establishment, corporate taxation, statutory licensing, employment quotas, and ongoing compliance across all six GCC economies.
Published Chapters for Oman
Comprehensive technical commentary aligned with verified royal decrees, executive regulations, and ministerial orders.
Macroeconomic climate, Vision 2030 / national economic plans, and regulatory framework.
LLCs, Single Shareholder Companies, Branch of Foreign Company, Representative Offices, and JVs.
Step-by-step incorporation protocols, commercial register (CR) issuance, and statutory timelines.
MISA licensing, commercial agencies, positive investment lists, and treaty protections.
Foreign equity caps, strategic sector reservations, and GCC reciprocal national treatment.
Commercial licenses, sector-specific permits (SAMA, CMA, CBB, QFCRA), and Balady clearances.
CIT liabilities, tax base calculations, qualifying free zone exemptions, and corporate tax rates.
Zakat assessment on Saudi / GCC equity capital base and adjusted Zakatable financing assets.
Standard and zero rates, mandatory registration thresholds, reverse-charge mechanism, and filing.
Statutory retention on dividends, royalties, management fees, interest, and contract retentions.
Arm’s length standard, Master File, Local File requirements, and CbCR thresholds.
OECD Pillar 2 GloBE rules, bilateral DTT network utilization, and economic substance rules.
Levies on tobacco, energy drinks, and sugary beverages under GCC unified framework.
Unified 5% customs tariff, bonded warehouses, customs clearance, and duty exemptions.
RETT application (5% in KSA), land registry transfer fees, and foreign ownership zones.
Nitaqat / Emiratisation quotas, WPS wage protection, end-of-service gratuity, and GOSI.
IFRS adoption mandates, mandatory statutory audits, and electronic financial statement filings.
Fiduciary duties, board independence, conflict disclosures, and shareholder minority rights.
CR renewal, commercial license renewals, Chamber of Commerce membership, and audited filings.
Statutory return timelines (CIT, Zakat, VAT, WHT) and electronic filing systems.
Fines for late filing, tax evasion penalties, objection procedures, and appellate tribunals.
Month-by-month deadline matrix across corporate, tax, payroll, and municipal obligations.
Verified directories for tax authorities, commercial registries, investment ministries, and gazettes.