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SAUDI ARABIA Law and Practice Contributed by: Zain Satardien, Chadi Hourani and Hayel Hourani Hourani & Partners Contents 1. Legal System and Regulatory Framework p.513 1.1 Legal System p.513 1.2 Regulatory Framework for FDI p.514 2. Recent Developments and Market Trends p.516 2.1 Current Economic, Political and Business Climate p.516 3. Mergers and Acquisitions p.516 3.1 Transaction Structures p.516 3.2 Regulation of Domestic M&A Transactions p.517 4. Corporate Governance and Disclosure/Reporting p.518 4.1 Corporate Governance Framework p.518 4.2 Relationship Between Companies and Minority Investors p.519 4.3 Disclosure and Reporting Obligations p.520 5. Capital Markets p.521 5.1 Capital Markets Overview p.521 5.2 Securities Regulation p.521 5.3 Investment Funds p.521 6. Antitrust/Competition p.521 6.1 Applicable Regulator and Process Overview p.521 6.2 Criteria for Antitrust/Competition Review p.522 6.3 Remedies and Commitments p.522 6.4 Antitrust/Competition Enforcement p.522

Iraq

Jordan

Iran

Kuwait

Qatar

Riyadh

Saudi Arabia

U.A.E.

Sudan

Yemen

7. Foreign Investment/National Security p.522 7.1 Applicable Regulator and Process Overview p.522 7.2 Criteria for National Security Review p.522 7.3 Remedies and Commitments p.523 7.4 National Security Review Enforcement p.523 8. Other Review/Approvals p.523 8.1 Other Regimes p.523 9. Tax p.523 9.1 Taxation of Business Activities p.523 9.2 Withholding Taxes on Dividends, Interest, Etc p.525 9.3 Tax Mitigation Strategies p.525 9.4 Tax on Sale or Other Dispositions of FDI p.525 9.5 Anti-Evasion Regimes p.526 10. Employment and Labour p.526 10.1 Employment and Labour Framework p.526

10.2 Employee Compensation p.527 10.3 Employment Protection p.527

11. Intellectual Property and Data Protection p.527 11.1 Intellectual Property Considerations for Approval of FDI p.527 11.2 Intellectual Property Protections p.528 11.3 Data Protection and Privacy Considerations p.528

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