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…
Implementing Regulations of the Tenders Law
Bahrain · Regulation
Public ProcurementIn Force
Promulgates the implementing regulations of Legislative Decree No. 36/2002, setting out the detailed procedures for tender, auction, purchase and sale processes…
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 Decree
Kuwait · Decree
TaxAmended
Imposes a flat 15% corporate income tax on the Kuwait-sourced trade or business income of foreign-incorporated bodies corporate. 100% Kuwaiti- or GCC-owned comp…
Income Tax Law
Türkiye · Law / Act
TaxIn Force
Statute governing income taxation of individuals, including withholding rules relevant to payments made by project companies.
Income Tax Law
Egypt · Law / Act
TaxIn Force
Egypt's general income tax law, setting a 22.5% standard corporate rate with sector-specific rates for oil and gas exploration and production (40.55%) and for t…
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.