Legal & Regulatory Frameworks
Explore laws & regulations
Browse the laws, regulations and legal instruments shaping infrastructure investment and delivery across InfraLex markets.
Implementing Regulations of the Income Tax Law
Saudi Arabia · Regulation
TaxAmended
Implements the Income Tax Law's computational and administrative detail. Current, as amended; use the latest consolidated ZATCA attachment.
Implementing Regulations of the Investment Law
Saudi Arabia · Regulation
Foreign InvestmentIn Force
Implements the Investment Law's registration, investor-facilitation and administrative framework. Current; exact instrument number and date require confirmation…
Implementing Regulations of the Private Sector Participation Law
Saudi Arabia · Regulation
PPP / ConcessionsIn Force
Implements the Private Sector Participation Law’s procedural framework for privatization and PPP projects. Current; exact approval number and date require confi…
Income Tax Act
Kenya · Law / Act
TaxAmended
The Income Tax Act is Kenya's principal statute for taxation of income, including business profits, employment and investment income, withholding obligations an…
Income Tax Act 58 of 1962
South Africa · Law / Act
TaxAmended
South Africa's principal direct-tax framework, defining the architecture for taxable income, corporate and non-resident exposure, deductions, capital allowances…
Income Tax Law
Oman · Law / Act
TaxIn Force
Framework corporate income tax statute applicable to companies operating in Oman, including project companies and SPVs across this corpus.
Income Tax Law
Saudi Arabia · Law / Act
TaxAmended
The Income Tax Law establishes the Saudi income-tax framework for persons and income within its scope, including non-Saudi participation, permanent establishmen…
Infrastructure Concession Regulatory Commission (Establishment, etc.) Act 2005
Nigeria · Law / Act
PPP / ConcessionsIn Force
Federal PPP/concession framework statute establishing the ICRC and governing federal infrastructure concessions, including the Badagry Deep Sea Port negotiation…
Infrastructure Development Act 23 of 2014
South Africa · Law / Act
ConstructionAmended
Establishes the institutional architecture for coordinating strategically significant infrastructure delivery: the Presidential Infrastructure Coordinating Comm…
Insolvency Act 1986, as amended by the Corporate Insolvency and Governance Act 2020
United Kingdom · Law / Act
Insolvency / BankruptcyAmended
Principal UK insolvency statute, relevant to security enforcement and lender protections in infrastructure project financing.
