Executive summaryJordan’s Income and Sales Tax Department (ISTD) introduced, on 26 May 2020, the Golden Taxpayers List for taxpayers that meet certain conditions. If a taxpayer’s application is approved, the Golden Taxpayer status will provide several tax benefits.Detailed discussionConditions to be eligible for Golden Taxpayer statusIn order to be eligible to apply for Golden Taxpayer status, a taxpayer must have met the following conditions for the past five years:The taxpayer has been compliant with its biannual advance corporate income tax payments on account (if applicable).The taxpayer has presented audited annual financial statements that include an unqualified opinion in the auditor report.The taxpayer...