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The Evolving Face of Finance: Private Credit’s Role in the Middle East – Market Recap and 2025 Outlook

The Gulf Cooperation Council region (the GCC) is becoming an ever-more important destination for the global private credit market. In this client briefing we explore the region’s rising prominence as a key destination for...more

Saudi Arabia Permits Foreign Investment in Pharmacies

The Kingdom of Saudi Arabia issued Royal Decree number M/195 dated 03/09/1446H (corresponding to 03/03/2025G) (the “Royal Decree”), allowing foreign investment in retail pharmacies. This is a significant development as...more

The Saudi Arabian Capital Market Authority Allows Foreign Investment in Real Estate in Makkah and Madinah Through Listed Companies

On 27 January 2025, the Saudi Capital Market Authority (“CMA”) approved the ‘Controls for the Exclusion of Companies Listed in the Saudi Stock Exchange (Tadawul) from the Meaning of the Phrase (Non-Saudi) in accordance with...more

Setting Up a Private Foundation in Saudi Arabia

The National Center for Non-Profit Sector (“NCNPS”) is the supervisory body of civil society organizations and private foundations. The NCNPS regulates civil society organizations and private foundations in accordance with...more

Amendments to the Saudi Labor Law

On 6 August 2024, the Council of Ministers approved amendments to the Kingdom of Saudi Arabia (“KSA”) Labor Law and its Implementing Regulations. These will come into force on 19 February 2025, 180 days after being published...more

Saudi Arabia's New Investment Law

On August 11, 2024, the Kingdom of Saudi Arabia (the “Kingdom” or “Saudi Arabia”) issued the new Investment Law, pursuant to Royal Decree number M/19 (the “New Investment Law”), which is intended to replace the Foreign...more

Increase in Saudization Ratio for Engineering Positions

On May 20, 2024, the Ministry of Human Resources and Social Development (“MHRSD”) in collaboration with the Ministry of Municipal Rural Affairs and Housing announced their goal of increasing the Saudization ratio in the...more

Alternative Financing Models for Real Estate and Infrastructure in Saudi Arabia

The launch of the Kingdom of Saudi Arabia’s (the Kingdom) Vision 2030 Program preceded the announcement of numerous ground-breaking Mega and Giga-projects throughout the country. Eight years on, recent MEED data estimates...more

ZATCA Amends the Real Estate Transactions Tax (“RETT”) Implementing Regulations

On May 3, 2024, the Zakat, Tax and Customs Authority (“ZATCA”) issued amendments to the Real Estate Transaction Tax (“RETT”) Implementing Regulations. The RETT Implementing Regulations were first introduced on October 4,...more

ZATCA Clarifies the Requirements for Granting a 30-Year Tax Relief to Multinational Corporations under the Regional Headquarters...

The Government of the Kingdom of Saudi Arabia (“Kingdom”) in February 2021 announced its objective to limit governmental contracting with multinational companies (“MNCs”) that do not have a Regional Headquarter (“RHQ”) in the...more

Saudi Arabia’s New Civil Transactions Regulation

The Civil Transactions Regulation (the “CTR”) was promulgated on 18 June 2023 and entered into force on 16 December 2023. The CTR was conceived as one of four key reforms announced in February 2021 to enhance the general...more

The New Saudi Special Economic Zones

On 14 April 2023, the Economic Cities and Special Zones Authority (ECZA) announced the launch of four special economic zones (SEZs) in the Kingdom of Saudi Arabia (the Kingdom) to accelerate the diversification of the...more

Financing During Saudi Financial Restructuring Proceedings

An otherwise viable business experiencing a cash flow crisis may seek relief under Chapter Four of the Kingdom of Saudi Arabia (“KSA”) Bankruptcy Law (“Bankruptcy Law”), a flexible statute that helps facilitate the financial...more

SCCA and Ministry of Justice confirm parties’ freedom to choose international counsel representatives in Saudi seated arbitrations

In conjunction with the Ministry of Justice of the Kingdom of Saudi Arabia (“KSA”), the Saudi Centre for Commercial Arbitration (“SCCA”) conducted a study into KSA legislation and confirmed that parties to Saudi arbitration...more

Changes to the UAE Foreign Ownership Laws

In September 2020, the UAE Cabinet of Ministers (the Cabinet) issued Law No. 26 of 2020 (the Amendment) which amended certain provisions of the UAE Companies Law No. 2 of 2015 (the Companies Law). The amendments include...more

NMC Health PLC’s Subsidiaries Enter Groundbreaking Administration Under the Jurisdiction of the ADGM Courts

NMC Health plc (NMC Health) made news around the globe in December 2019 when it was the subject of a Muddy Waters report which alleged various bad acts had been carried out by the company. NMC Health was subsequently placed...more

Pharmaceutical Businesses Opening for Foreign Investment

On 15 April 2020, the Cabinet of the Kingdom of Saudi Arabia (“Saudi Arabia”) issued a resolution approving the Pharmaceutical and Herbal Establishments and Substances Regulation (the New Pharmaceutical Law), providing a...more

Africa Bulletin - January 2019

Gas-to-Power in Africa: An Overview of Opportunities and Challenges - WHAT IS GAS-TO-POWER? “Gas-to-power” is a phrase that encompasses a trend of projects which involve directly using gas in power generation. The...more

Energy Newsletter - January 2019

Clean Water Agencies Propose to Redefine and Limit “Waters of the United States” - The United States EPA and the United States Army Corps of Engineers are proposing to redefine—and significantly limit—the scope of “Waters...more

Lending to SMEs Through the ADGM Made Easy

Recently, Abu Dhabi Global Market (ADGM), an international financial centre in Abu Dhabi, announced the launch of a new regulatory framework (the Framework) for operators of Private Financing Platforms (PFPs). PFPs will...more

Energy Newsletter - July 2018

The New Midstream Transactions - A recent trend in the upstream and midstream oil and gas industry is for midstream services providers to offer certain forms of additional compensation to oil and gas lessees / operators...more

100% Foreign Ownership to be Permitted in the UAE

This article is a two-part article concerning the foreign ownership restriction (the Ownership Restriction) which is currently in force in the United Arab Emirates (the UAE) and recent announcements from the Cabinet of...more

Measure - Spring 2018

Welcome to the Spring 2018 issue of measure, King & Spalding’s Middle East periodic newsletter. Following a host of legal developments in the region over recent months, we look at the following in this issue: ..Noting that...more

Franchising of Restaurants in the Gulf Cooperation Council

A number of food and beverage groups (particularly restaurant groups) access the Gulf Cooperation Council (GCC) markets through franchising arrangements. With a young and fast-growing population (many of whom spent time...more

Establishment of the Parallel Market of the Saudi Stock Exchange

Background - On 21 December 2016, the Capital Market Authority of Saudi Arabia (the CMA) approved the Parallel Market Listing Rules (the Rules), thereby establishing the Parallel Market, an alternative market to the Main...more

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