What happened?

The OECD published its ninth annual Country-by-Country Reporting peer review on 19 October 2026, covering 142 jurisdictions. It reviews domestic frameworks, information exchange, confidentiality and appropriate use under BEPS Action 13. It does not enact new taxpayer obligations.

Key details

The 2026 Saudi chapter records no recommendations across the three implementation areas and states that its rules are unchanged. The UAE chapter records no recommendations for its domestic and exchange frameworks; appropriate use is not reviewed because the UAE is a non-reciprocal jurisdiction. The corresponding 2025 chapters already recorded these core positions.

Who is affected?

The report matters to multinational groups within domestic CbCR scope. The chapters list revenue thresholds of SAR 3.2 billion for Saudi Arabia and AED 3.15 billion for the UAE, with filing deadlines 12 months after the reporting fiscal year. These are existing framework descriptions, not new October thresholds.

Why it matters

T&M analysis: maintain a reporting-entity map, identify the parent filing jurisdiction and confirm the exchange relationships needed for each relevant year. Reconcile CbCR data with financial statements and transfer-pricing documentation, and retain evidence supporting any local-filing conclusion.

Business impact

The Saudi chapter lists local filing and surrogate-parent filing as permitted; the UAE chapter lists neither. These classifications do not mean that every Saudi subsidiary must file locally. Apply the domestic conditions and the relevant exchange arrangements to the group’s facts.