Saudi Arabia's General Authority of Zakat and Tax has published a value added tax (VAT) guide to provided clarification on the application of VAT in relation to the digital economy. The guide covers a range of issues, including the VAT obligations of resident and non-residents suppliers for the supply of goods sold via e-commerce, the supply of e-services, and the supply of goods or services via intermediaries, such as online platforms. With respect to the obligation of non-resident suppliers…