Saudi Arabia's Ministry of Finance has issued Ministerial Resolution No. 1727 of 10 February 2018, which amends the Bylaws to the country's Income Tax Law (ITL) in relation to amendments to the ITL by Royal Decree No. M/131 of 20 September 2017 ({News-2017-10-17/A/4-previous coverage}). The amendments clarify the application of certain aspects of the ITL, including with respect to the following…