Executive summary

On 9 June 2020, Saudi Arabia’s General Authority of Zakat and Tax (GAZT) published on its website the Request for Mutual Agreement Procedure – Taxpayer guidance (MAP Guidance) in both Arabic and English. Taxpayers in Saudi Arabia¹ may choose to initiate MAP requests to relieve double taxation or resolve treaty-based tax disputes in a timely manner.

The MAP Guidance was issued to fa…