Insight

Client Alert Regulation Update on Decree-Law No. 4 of 2025 on Limitation Periods for Tax Obligations
Client Alert Regulation Update on Decree-Law No. 4 of 2025 on Limitation Periods for Tax Obligations

On 19 January 2025, a Decree Law was published in official gazette Kuwaiti AlYoum amending Article 441 of the Civil Law No 67/1980. Previously, article 441 provided that “1- In the event of denial, a claim for taxes and fees due to the state shall not… Read more

Issuance of Tax Decree Law No. 157 of 2024
Issuance of Tax Decree Law No. 157 of ...

This note provides an overview of the key points concerning the applicability and implementation of the recently issued Tax Decree Law No. 157 of 2024 (the law) on Multinational Entities (MNEs) Group Tax. The law aims to align Kuwait’s tax system with international standards under the… Read more

Key Amendments to the Saudi Labor Law
Key Amendments to the Saudi Labor Law...

On August 6, 2024, the Saudi Arabian government introduced amendments to the Labor Law issued by Royal Decree No. (M/51) dated 23/8/1426 AH, as amended. These changes aim to improve working conditions, clarify employer obligations, and enhance worker rights. The revisions include amendments to thirty-eight articles,… Read more

Navigating Restrictive Acts under Kuwaiti Anti-trust Laws
Navigating Restrictive Acts under Kuwa...

The prevalence of restrictive clauses in contracts with a Kuwaiti nexus, introduced by both service providers and product suppliers, has become a notable feature in the business landscape. These clauses often seek to limit client autonomy by restricting the resale of purchased goods or engagement with… Read more

An Eye on Egypt – New Merger Control Regime Finally in Place
An Eye on Egypt – New Merger Con...

After much anticipation, Egypt’s Prime Minister issued Decree No. 1120 of 2024 (Decree) revealing the long-awaited amendments to the Competition Act’ executive regulations (Regulations). By way of background, in December 2022, the Egyptian Competition Act underwent a major overhaul with the introduction of a pre-merger control… Read more

Economic Liberalization in Kuwait: Welcome, Foreign Investors
Economic Liberalization in Kuwait: Wel...

The business and economic landscape of Kuwait just changed. With the ratification of the first law of 2024: Law Regarding the Amendment of Article 24 of the Commercial Law and Article 31 of the Public Tenders Law (1/2024) (the “Foreign Company Amendments Law”) on 21 January… Read more

New premium residencies in the Kingdom of Saudi Arabia
New premium residencies in the Kingdom...

The Kingdom of Saudi Arabia has introduced a series of groundbreaking premium residency options. Dr. Majid bin Abdullah Alkassabi, Chairman of the Premium Residency Center announced five distinctive categories—special talent, gifted, investor, entrepreneur, and real estate owner residencies. This strategic move, harmonizing with Vision 2030's objectives,… Read more

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