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United Kingdom · Kingdom of Saudi Arabia · OECD

Nexus — UK and Saudi tax and legal intelligence

An intelligent legal knowledge infrastructure connecting UK and Saudi Arabian legislation, taxation, regulatory frameworks and international legal instruments.

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01The platform, today
112,409Documents
689,027Searchable passages
2,310Indexed legal articles
235English reading aids
92,215English documents
20,194Arabic documents

Live figures from the Nexus library, refreshed every 15 minutes.

Financial statements and tax calculations on a desk
02Tax intelligence collections

Tax, at the centre of everything.

Six collections cut across UK, Saudi and OECD material. Each opens in the library, filtered to its subject.

02.1 Corporate income tax Statute, regulations, guidance and rulings on the taxation of company profits in the UK and the Kingdom. 14,051 documents Open collection 02.2 Value added tax The Saudi VAT Implementing Regulations, ZATCA guidelines and HMRC VAT guidance. 23,675 documents Open collection 02.3 Zakat The Implementing Regulation for Zakat Collection (1445H) in Arabic and English, with tax committee decisions. 19,755 documents Open collection 02.4 Withholding tax Domestic rates and treaty relief. Each rate shows whether two sources confirm it. 1,337 documents Open collection 02.5 Transfer pricing The OECD Transfer Pricing Guidelines, read alongside Saudi and UK rules. 1,868 documents Open collection 02.6 Pillar Two The GloBE Model Rules, commentary, administrative guidance and safe harbours for the global minimum tax. 412 documents Open collection
Shelves of bound law reports in a legal library
03Legal knowledge archive

Primary law, read article by article.

Statutes, regulations, guidance and decisions from the publishers that issue them, kept with the edition they came from.

United Kingdom Income Tax Act 2007 1,310 indexed provisions
Kingdom of Saudi Arabia نظام ضريبة الدخل 69 articles, Arabic official text with an English reading aid
  1. 01 UK Acts and statutory instruments legislation.gov.uk 4,538
  2. 02 HMRC guidance and internal manuals GOV.UK 66,523
  3. 03 UK tax tribunal decisions First-tier · Upper Tribunal 13,854
  4. 04 Saudi laws and regulations ZATCA · BOE 478
  5. 05 Saudi tax committee decisions GSTC 18,500
  6. 06 OECD publications OECD 26
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04International tax treaties

The UK–Saudi Arabia Double Taxation Convention.

Signed in 2007, held with its Protocol and the synthesised text under the Multilateral Instrument, and indexed paragraph by paragraph.

30 articles 103 indexed paragraphs 677 treaty documents in the library
Read the convention Synthesised text with the MLI

Read with the OECD Model Tax Convention (2025) and the Multilateral Instrument.

  1. 01Persons covered
  2. 02Taxes covered
  3. 03General definitions
  4. 04Resident
  5. 05Permanent establishment
  6. 06Income from immovable property
  7. 07Business profits
  8. 08Shipping and air transport
  9. 09Associated enterprises
  10. 10Dividends
  11. 11Income from debt-claims
  12. 12Royalties
  13. 13Capital gains
  14. 14Independent personal services
  15. 15Dependent personal services
  16. 16Directors’ fees
  17. 17Artistes and sportspersons
  18. 18Pensions
  19. 19Government service
  20. 20Students
  21. 21Teachers and researchers
  22. 22Other income
  23. 23Capital
  24. 24Elimination of double taxation
  25. 25Mutual agreement procedure
  26. 26Exchange of information
  27. 27Diplomatic and consular officers
  28. 28Miscellaneous provisions
  29. 29Entry into force
  30. 30Termination
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05AI-powered legal research

Research that shows its working.

Nexus answers from the library, not from memory. Where the library is silent, it says so.

  1. 01AskIn English or Arabic, about a deal, a rate or an article.
  2. 02PlanThe question becomes searches, named laws and article references.
  3. 03RetrieveMeaning-based and keyword search across 689,027 passages, combined.
  4. 04QuoteEach statement quotes the passage it rests on, with document and article.
  5. 05CheckA separate check tests every quote against its claim. What fails is removed or marked not found.
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06Arabic and English legal intelligence

Arabic is the law. English is the guide.

Riyadh towers at dusk
Official text · Arabic

نظام ضريبة الدخل — المادة السابعة: أسعار الضريبة

أ- سعر الضريبة على الوعاء الضريبي هو عشرون بالمئة (20%) لكل من:

1. شركة الأموال المقيمة

2. الشخص الطبيعي المقيم غير السعودي الذي يمارس النشاط

3. الشخص غير المقيم نتيجة لنشاط يمارسه في المملكة من خلال منشأة دائمة.

20,194 Arabic documents
The City of London at dusk
Reading aid · English

Income Tax Law — Article 7: Tax Rates

A. The tax rate of the tax base shall be 20% for each of the following:

1. A resident capital company.

2. A non-Saudi resident natural person who conducts business.

3. A nonresident person who conducts business in the Kingdom through a permanent establishment.

Bureau of Experts at the Council of Ministers translation. The Arabic prevails.

Answers and memos quote the Arabic and cite it, with the English beneath, labelled with its source. The interface moves between Arabic, right to left, and English, left to right.

235 articles carry an English reading aid

07Trusted legal sources

Collected from the publishers of the law.

United Kingdom

  • HM Revenue & Customs GOV.UK
  • legislation.gov.uk Acts and statutory instruments
  • First-tier Tribunal (Tax)
  • Upper Tribunal (Tax and Chancery)

91,008 documents

Kingdom of Saudi Arabia

  • Zakat, Tax and Customs Authority ZATCA
  • General Secretariat of Tax Committees GSTC
  • Bureau of Experts at the Council of Ministers

21,307 documents

International

  • Organisation for Economic Co-operation and Development OECD
  • Model Tax Convention
  • Transfer Pricing Guidelines
  • Pillar Two rules and guidance

26 documents

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UK and Saudi tax law, treaties and OECD guidance, searchable in one place.

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