The tax and customs agreements that the Kingdom of Saudi Arabia concludes with other countries are among the most important initiatives undertaken by the Saudi government to develop economic and trade relations with countries of the world, in addition to stimulating and attracting more investments to the Kingdom’s lands. It is worth noting that the foreign investment system in Saudi Arabia emphasizes that the foreign investor enjoys… With several advantages in exchange for transferring his investments to the Kingdom, including the foreign investor enjoying the advantages resulting from the agreements to avoid double taxation and the agreements to encourage and protect investments concluded by the Kingdom of Saudi Arabia, and in light of the accelerating global economic movement and the major transformations taking place in international markets