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Logitech Transforms Hybrid Work with AI-Powered Solutions

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Exclusive Interview with Loubna Imenchal, Head of Enterprise Business for AMETCA Africa, Middle East, Türkiye and Central Asia, Logitech

How has the shift to hybrid work influenced Logitech’s product development?

The shift to hybrid work—working between office, home and on the go—is now an established model across the world. This means, the need for multiple workspaces, video collaborations, and solutions to boost productivity and creativity are likely to become more important.  Logitech is leveraging AI to deliver superior audio and video experiences in its Video Collaboration portfolio to drive productivity for organisations navigating these workplaces trends.

For example, we have introduced the Zone 305 headset and MeetUp 2, designed to support collaboration in hybrid and remote environments. The Zone 305 headset is particularly effective in helping users manage background noise with dual noise-canceling microphones, making it ideal for employees working from noisy environments like cafés or open offices. MeetUp2, on the other hand, is engineered to enhance video meetings, ensuring that everyone in the room is seen clearly with an ultra-wide lens and AI-powered framing capabilities. Both products are ideal solutions for organizations that are shifting their focus across diverse workspaces.

Another key trend that we’ve observed is the growing importance of sustainability in workplace solutions. More businesses are incorporating eco-friendly practices, such as using energy-efficient devices and reducing travel with hybrid work solutions, to minimize their carbon footprint. Logitech is playing a major role in this shift by incorporating post-consumer recycled plastic into many of its products, helping organizations to work more efficiently while remaining environmentally conscious.

What can the market expect from Logitech at GITEX GLOBAL 2024?

At GITEX 2024, Logitech aims to strengthen our position as a key technology partner to organizations who are evolving their workplaces and adapting to hybrid work.   We will be presenting a comprehensive range of video collaboration and personal workspace solutions, catering to the needs of the “everywhere workplace.”

Logitech will focus on AI-driven solutions for video conferencing and workspace management. We will showcase innovative products such as the MeetUp 2, Zone 305 headset, Brio 705 webcam, and Logitech Sync, all of which are designed to meet the growing demand for flexible, hybrid work environments.

The MeetUp 2, with its AI-powered auto-framing and speaker tracking features, ensures an immersive meeting experience, whether the participants are in the office or remote. The Brio 705 webcam is another standout, delivering high-definition video with AI-driven auto-light correction, making it ideal for hybrid workers and professionals on the go.

In addition, the Zone 305 headset, featuring dual noise-canceling microphones, allows for clearer communication, especially in noisy or public spaces, ensuring productivity in varied environments.

Logitech will also have a large emphasis on sustainability at GITEX. With products like the Zone 305 and MeetUp 2 incorporating post-consumer recycled plastic, Logitech will demonstrate how businesses can reduce their carbon footprint while driving innovation. Expect a strong focus on creating eco-friendly, AI-powered solutions that help companies navigate the evolving hybrid work landscape.

How is Logitech incorporating sustainability into its product development and manufacturing processes?

As a design company, we leverage the power of design to spur innovation and scale progress. We conscientiously factor in environmental and social impacts as part of every design decision, starting from sourcing raw materials to the product’s end-of-life stage.

Logitech’s Design for Sustainability approach is across our existing and future portfolio:

  • 3 in 4 products use Next Life Plastics (recycled plastic) instead of virgin plastic.
    • We are increasingly choosing materials made using renewable energy. 66 product lines use low-carbon aluminium that is produced with renewable energy
    • We are transitioning away from single-use plastic packaging and embracing more recyclable, paper-based packaging solutions. Approximately 20% of products use FSC-certified paper packaging, and increasingly the majority [73%] of new product introductions have moved to FSC packaging.
    • 43% of products are PVC-free

With Logitech shipping more than 150 million products every year, this is sustainable innovation at scale. 

How are AI and automation shaping the future of business collaboration, and what role will Logitech play in this evolution?

AI and automation are revolutionizing business collaboration by enhancing communication, streamlining workflows, and improving overall efficiency. As organizations adopt hybrid work models, the demand for intelligent solutions that facilitate seamless collaboration between remote and in-office teams continues to grow.

Logitech has launched AI-driven products like the MeetUp 2 and Zone 305 headset to improve the meeting experience. Features like auto-framing, speaker tracking, and noise cancellation ensure that meetings are more engaging and productive, while tools like Logitech Sync enable IT teams to support large-scale video deployments, minimizing site visits and trouble tickets – all from a simple browser-based interface.  This enhances remote manageability and provides ultimate control over devices and spaces, offering deeper insights into device usage and ensuring compatibility to maximize resource utilization efficiency.

As AI and automation continue to advance, Logitech’s role will be to develop human-centred solutions that enhance the user experience, making business collaboration smoother and more efficient. By integrating AI into our product suite, we are both improving the quality of communication and also helping businesses adapt to the changing nature of work.

How does AI enhance user experience and efficiency in Logitech’s products, particularly for device management and meetings?

AI plays a pivotal role in enhancing both the user experience and operational efficiency within Logitech’s products, particularly in the context of device management and meetings. With the rise of hybrid work, meeting spaces have evolved to integrate both physical and virtual teams, requiring solutions that enhance collaboration.

Logitech’s MeetUp 2 uses AI-powered features like auto-framing and speaker tracking to create a more dynamic and engaging meeting experience. These capabilities ensure that all participants are visible and clearly heard, making meetings more productive and inclusive. AI-driven features like these are particularly valuable in hybrid work environments, where it’s important to create seamless collaboration between in-office and remote participants.

On the device management side, Logitech Sync enables IT teams to remotely monitor and manage video conferencing equipment across multiple locations. AI helps streamline device management, reducing the need for manual intervention and ensuring that devices are always up to date. This not only improves efficiency but also ensures that businesses can maintain high levels of productivity, regardless of where their teams are working.

What trends are shaping the future of meeting room spaces, and how is Logitech adapting to these trends?

The rise of hybrid work has reshaped meeting room spaces, creating new demands for seamless collaboration between remote and in-office teams. One of the most notable trends is the growth of huddle spaces—smaller, flexible meeting areas that encourage spontaneous discussions and collaboration. These spaces are designed to be used by both remote and in-office participants, making them a key tenet of the hybrid work environment.

Logitech is addressing these trends with products like the MeetUp 2, which is designed for huddle rooms and smaller meeting spaces. Its AI-powered auto-framing and speaker tracking features ensure that all participants are actively engaged, even if they are joining remotely. The Zone 305 Business Headset also supports these smaller meeting spaces by providing clear audio and eliminating background noise, ensuring that conversations are distraction-free.

By focusing on the evolution of meeting room spaces and developing solutions that cater to the unique needs of hybrid teams, Logitech is helping businesses create more flexible and efficient work environments.

What role does Logitech’s Sync software play in managing video conferencing devices, and how does it improve business efficiency?

As organizations continue to adopt hybrid work models, the ability to manage multiple devices across various locations is essential. Logitech Sync is an integral part of our video collaboration solutions. Sync is a cloud-based device-management platform that allows IT to manage and monitor Logitech meeting room devices at scale.  It enables better remote manageability and ultimate control of devices and space.

By providing a centralized platform for device management, Sync helps businesses maintain high levels of productivity and collaboration, regardless of where their teams are located.

How does Logitech cater to both large enterprises and small businesses with its collaboration technology?

Logitech’s approach to collaboration technology is designed to serve both large enterprises and small businesses by offering scalable, flexible solutions that can be tailored to the needs of each organization. Products like the MeetUp 2 and Zone 305 headset are designed to be accessible and affordable for companies of all sizes, from small huddle rooms to large conference spaces.

For larger enterprises, Logitech Sync offers a centralized platform for managing video conferencing devices across multiple locations, making it easier to monitor and update equipment remotely. For small businesses, Logitech’s solutions are designed to be easy to deploy and manage, allowing them to improve collaboration and productivity without the need for a large IT team.

By offering a range of products and services that cater to organizations of all sizes, Logitech ensures that businesses can adopt the right tools to support their collaboration needs, at any scale.

What is Logitech’s long-term vision for supporting businesses in navigating the future of work?

As the workspace evolves, organizations will look to further enhance collaboration experiences, while also addressing other rising business imperatives, such as navigating sustainability challenges.

Logitech will continue to enable and empower businesses to navigate the future of work through innovation, sustainability, and focusing on the user experience. With hybrid work only becoming more common globally, we are committed to developing tools that enhance collaboration, boost productivity, and create more inclusive work environments. By aligning our product development with the trends that are shaping the future of work, Logitech will continue to lead the way in helping business thrive in the hybrid work environment.

Automotive

Chinese Cars Are Reshaping the GCC Market, but Resale Value Could Be the Next Battleground

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The GCC automotive market is undergoing a significant transformation. Chinese manufacturers are expanding their presence, established brands are navigating supply chain disruptions, and consumers are reassessing the economics of vehicle ownership.

At Keyloop Fusion Live Dubai, Srijith KN, spoke with Nour Abu-Safe, Head of Insights & Analytics at AutoData Middle East, about the changing competitive landscape, the impact of regional logistics challenges, and the opportunities emerging for automotive retailers.

Drawing on market intelligence, vehicle valuation data and industry research, she explains why technology alone may not guarantee long-term customer loyalty, why hybrids currently offer stronger residual value, and why the next major opportunity for dealerships could lie in pre-owned Chinese SUVs.

How are disruptions around the Strait of Hormuz affecting established automotive brands, and could the market changes become permanent?

Initially, many believed the disruption would be temporary. However, the data is beginning to show that market conditions are solidifying and businesses are adapting.

Traditional manufacturers, particularly Japanese brands such as Toyota, Nissan and Lexus, are experiencing challenges getting inventory into the region.

Chinese manufacturers have been more agile because several operate their own vehicle carrier fleets and logistics networks. This has allowed them to establish alternative routes into the GCC.

We have seen a 90% reduction in Japanese vehicle imports into the region, linked to the disruption around the Strait of Hormuz.

Alternative routes through ports outside the Gulf and via the Red Sea and Saudi Arabia are increasingly being used. However, these arrangements are creating delays, with vehicles now taking approximately six to eight weeks to reach showrooms.

The important development is that the market is adapting. Some of the alternative logistics routes established during this period could remain in use for years to come.

Are Chinese automotive brands attracting an entirely new generation of buyers, or are they winning customers away from established manufacturers?

It is a combination of both.

Younger consumers, particularly those between 19 and 30, are increasingly attracted to Chinese vehicles because of their styling, advanced technology, competitive pricing and safety features.

For younger families, especially those entering parenthood, these features can be important purchasing considerations.

Chinese vehicles also tend to offer attractive warranty and servicing packages, making them appealing to consumers who want to reduce their overall ownership costs.

Older buyers, particularly those in their 40s and 50s, generally demonstrate stronger loyalty towards established manufacturers and premium brands.

However, Chinese manufacturers are increasingly entering the premium segment as well, and we are beginning to see them capture some of that market share.

These demographic observations are also supported by consumer research, including studies published by YouGov, which we reference in our market analysis.

Chinese vehicles are becoming increasingly sophisticated. But can manufacturers sustain customer loyalty when technology evolves so quickly?

This is one of the most interesting challenges facing Chinese manufacturers.

Advanced technology is a powerful selling point. It looks attractive in marketing materials and helps manufacturers differentiate their vehicles.

However, rapid technological advancement also accelerates depreciation.

When a manufacturer introduces a significantly improved model within a short period, previous model-year vehicles can quickly appear outdated. That creates challenges for residual values and the used-car market.

For dealerships, the opportunity is to identify vehicles that offer a balance between modern technology and proven, practical features.

Hybrid vehicles are an interesting example because they combine improved efficiency with familiar internal combustion technology.

A vehicle that balances innovation with long-term usability may be better positioned to retain customers over five to ten years than one that depends primarily on the latest technology.

Chinese manufacturers are doing many things well, but the next few years will reveal how effectively they manage this challenge.

With affordability becoming increasingly important, how are vehicle financing and leasing models evolving across the GCC?

Vehicle demand remains present, and manufacturers have found ways to maintain supply despite the disruptions.

However, we could see greater pressure on consumer finances over the coming year.

That creates opportunities for financing and leasing providers.

Financing offers with zero down payment are becoming particularly relevant for buyers who may not have sufficient funds available for a substantial upfront payment.

On the leasing side, some operators are reporting demand increases of approximately 30% to 35%.

Consumers still need vehicles for everyday mobility, but some are becoming more reluctant to take on the financial commitment and risk associated with outright ownership.

Leasing offers an alternative that can address those concerns.

What is the biggest opportunity dealerships may be overlooking today that could become particularly important in 2027?

Used Chinese SUVs.

SUVs represent the largest vehicle body-type segment in the region, and the growing population of Chinese SUVs creates a significant opportunity for dealerships.

The first owner typically absorbs much of the vehicle’s depreciation during the initial two to three years. In some cases, that depreciation could be around 50%.

For dealerships, this creates an opportunity to develop certified pre-owned programmes around relatively young Chinese SUVs.

A three-year-old vehicle may still be in excellent condition and covered by its original warranty or service package.

If dealerships can price these vehicles correctly, they can attract buyers who cannot afford a brand-new SUV but still want a modern, well-equipped vehicle.

This could become an important growth segment for the automotive retail industry.

For consumers considering a vehicle purchase today, which offers the strongest proposition: petrol, hybrid, electric or a competitively priced Chinese vehicle?

There is no single answer because the decision depends on individual priorities.

However, when we compare petrol, hybrid and electric vehicles, our current data indicates that hybrids retain their value best.

They offer fuel efficiency while maintaining the familiarity and convenience of an internal combustion engine.

For buyers concerned about long-term value, that makes hybrids particularly attractive.

Chinese manufacturers, meanwhile, are becoming increasingly competitive on design, pricing and technology.

Vehicles such as the ROX 01 and Jetour G700 demonstrate how Chinese brands are entering segments traditionally dominated by established SUVs such as the Toyota Land Cruiser and Nissan Patrol.

The competitive landscape is changing considerably.

One particularly interesting insight from our latest data is that 48% of the new 2027-model vehicles arriving in the UAE are Chinese brands.

That tells us how aggressively these manufacturers are planning their product introductions, expanding supply and positioning themselves to attract both new and existing automotive customers.

The next few years will be particularly interesting as these changes reshape the balance between established manufacturers and emerging competitors.

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The AI Learning Dilemma: Better Answers, But Better Thinkers?

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As artificial intelligence becomes embedded in higher education, universities face a growing challenge: ensuring that students develop independent thinking rather than simply producing polished AI-assisted work. From rethinking assessments to preserving the value of intellectual effort, the conversation is shifting towards what Turnitin calls learning integrity.

In this interview with Amal Dimashki – Regional Director, MENAT & Pakistan, Turnitin explores how institutions can balance AI adoption with critical thinking, meaningful assessment and the development of essential learning skills.

Amal Dimashki, Regional Director – MENAT & Pakistan, Turnitin



Students are becoming increasingly comfortable prompting AI, but how can universities ensure they are still developing independent reasoning and critical thinking rather than simply producing better AI-assisted answers?

Prompting is becoming an important skill, but being able to write a sophisticated prompt is not the same as being able to think critically.

AI can be a very effective learning partner. It can help students brainstorm, explore different perspectives, challenge an argument or receive feedback on something they have written. But students still need to do the cognitive heavy lifting. If they simply prompt AI for an answer and then refine that answer until it looks better, we may improve the quality of the output without necessarily developing the student’s thinking.

This is why AI literacy needs to go beyond teaching students how to prompt. Students need to learn how to critically evaluate AI-generated content, verify information and sources, question what they are given and make their own judgments about the output. Turnitin’s guidance on responsible prompting encourages students to engage with AI iteratively and interrogate its responses rather than simply accepting what it produces.

We want students to use AI as a learning partner while remaining actively engaged in the learning process and taking ownership of the work they produce. Turnitin’s guidance to students reinforces this by encouraging them to ensure that the majority of their work remains their original thinking.

Universities therefore need to develop AI literacy alongside critical thinking and independent judgment, so that becoming better at using AI does not come at the expense of developing the skills students are there to learn.

What should a modern assessment look like if institutions want to measure a student’s actual understanding rather than just the quality of the final submitted work?

In an AI-enabled environment, assessing only the final product gives us a limited view of whether learning actually took place. A polished final submission does not necessarily tell us how the student arrived there.

This is where a process-based approach to assessment becomes increasingly important. Educators can build meaningful checkpoints into the learning journey through outlines, drafts, formative feedback, revisions and reflection. This allows them to see how the student’s thinking developed, how they responded to feedback and where they may need additional support. Turnitin’s multipart assignments, for example, are designed around structured checkpoints for guidance and reflection throughout the writing process.

At Turnitin, we refer to the broader framework behind this as learning integrity. It expands traditional academic integrity by placing greater emphasis on the integrity of the learning process and ensuring that students are doing the work necessary to learn and develop.

It brings us back to a familiar principle: “show your work.” Greater visibility into drafts, revisions and the development of ideas gives educators richer evidence of how a student approached the assignment rather than relying on a single snapshot at the end. Turnitin Clarity, for example, provides visibility into how students develop their work from ideation through to final submission.

This does not mean making every assessment more complicated. It means designing assessment around the learning objective and creating opportunities for students to demonstrate that they have developed the skills being assessed.

The final submission will continue to matter, but it can be considered alongside evidence of the learning process that produced it.

AI makes it possible to get answers, summaries and explanations almost instantly. Do you worry that this could reduce students’ ability to sustain attention, read deeply and work through difficult material without immediate assistance?

There is certainly a risk, and students themselves recognise it. Turnitin’s research found that 64% of students are concerned that the use of AI in education may be shortcutting their learning.

Learning should not become a completely frictionless process. Researching a subject, developing a point of view, articulating ideas with evidence, editing and working through something difficult all require effort, and some of that effort is where learning happens.

Turnitin refers to this through the concept of “productive struggle.” Cognitive growth and long-term retention require students to engage with difficulty rather than having every challenge immediately removed for them.

That does not mean students should struggle without support. AI can provide guidance and feedback throughout the learning process. Turnitin Clarity’s AI Assistant, for example, is designed to prompt reflection and support students throughout their writing without generating the full response for them.

As AI becomes more capable, preserving productive struggle will become increasingly important. We want students to benefit from the support AI can provide without removing the effort involved in developing knowledge and skills.

4. Looking ahead, how do you see the role of academic integrity evolving as AI becomes embedded in writing, research and learning, and what will universities need to change over the next few years?

Academic integrity will remain fundamental, but its role is expanding as AI becomes embedded in learning.

At Turnitin, we describe this evolution through learning integrity, a proactive expansion of traditional academic integrity that places greater emphasis on the integrity of the learning process. It reflects the need to understand how students are developing their work and ensure they are developing the skills their education is intended to build.

Over the next few years, universities will need to translate this into practice. AI governance needs to provide educators with clear guidance, while recognising that responsible AI use will not look the same across every subject or assessment. Turnitin’s learning integrity framework recognises a spectrum ranging from no AI in some contexts to defined AI use cases and more open use in others.

Educators will also need greater agency over how AI is introduced into teaching and assessment. Turnitin’s latest Learning Integrity Insights found that AI decision-making is moving closer to faculty and teaching and learning leaders, while educators are asking for education-specific AI that is flexible enough to reflect how they actually teach and design assignments.

Technology therefore needs to adapt to pedagogy, rather than pedagogy adapting to the technology. This is the principle behind Turnitin Clarity’s configurable AI settings, which allow educators to determine the level and type of AI support appropriate for an individual assignment.

Over the next few years, universities will need to bring these pieces together: clear AI governance, greater educator agency, assessment practices that support learning integrity, and technology designed around the needs of teaching and learning.

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Saudi Arabia’s tax amnesty is entering its final months

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What could follow the December deadline is an assessment cycle, not a filing cycle.

By Manish Bansal, Associate Partner, Dhruva Advisors, A Ryan Affiliate, Saudi Arabia

For most of the past five years, inter-alia, one of the major topics of tax conversation in Saudi boardrooms has been e-invoicing. Are we on the Fatoora platform? Which wave are we in? Has the ERP been configured or do we go with a third-party e-invoicing solution? Will we make the deadline?

Those were the right questions for the period we have just left. They are not necessarily the right questions for the period we are entering.

Manish Bansal

On 29 June 2026, the Zakat, Tax and Customs Authority (“ZATCA”), acting on a decision of the Minister of Finance, extended the Cancellation of Fines and Exemption of Financial Penalties initiative for a further six months, running from 1 July to 31 December 2026. It covers excise tax, value added tax, real estate transaction tax, withholding tax and corporate income tax. That much has been widely reported.

Less widely noticed is a condition set out in the accompanying guideline. If the Authority extends the initiative again past December, that further extension will not reach returns that fell due after 30 June 2026.

The Authority has not simply granted more time. It has informed the market, in advance, where the relief eventually stops. Whatever is announced in December, the clean-up window for historical positions is being drawn shut. For a tax administration, that is about as clear a statement as one can give.

What the regulator already sees

The reason this matters now, rather than in some indeterminate future, is that the Authority’s information position has changed fundamentally.

Wave 24 of the e-invoicing Integration Phase closed on 30 June 2026. Announced in September 2025, it captured every taxpayer whose VAT-subject revenues exceeded SAR 375,000 in 2022, 2023 or 2024. That figure is not arbitrary: it is the mandatory VAT registration threshold. In effect, the wave brought the entire registered population into scope.

And the direction has not stopped there. On 24 July 2026 – ZATCA published the criteria for Wave 25, halving the threshold to SAR 187,500 of VAT-subject revenue in 2022, 2023, 2024 or 2025, with integration required by 1 February 2027.

Under the Integration Phase, standard business-to-business invoices are cleared by ZATCA before they reach the buyer, and simplified business-to-consumer invoices are reported within twenty-four hours. Invoices must be issued in a prescribed structured format, carrying a cryptographic stamp and a unique identifier.

The Authority is therefore no longer reliant on what appears in a filed return. It holds the underlying transactional record, in structured form, close to real time, across the whole economy.

This is the shift most finance functions have not yet absorbed. For years, the Saudi assessment process began with an information request. In an environment of structured, near-live data, it begins instead with an anomaly the system has already identified. The taxpayer’s first substantive contact with the process is not a request for documents. It is a proposition to be answered.

Key exposure areas to be mindful of

In our experience, the following key areas could be more visible and exposed to assessment risk in the Kingdom once transactional data can be cross matched against declarations.

The first is permanent establishment risk arising from project delivery. Groups routinely deploy technical staff, secondees and subcontracted specialists into Saudi projects while treating the arrangement as an offshore supply.  Given that most KSA government portals are inter-linked, careful monitoring of in-Kingdom presence is critical, in particular, employees of non-resident companies undertaking fly-in/fly-out assignments in the Kingdom.  It is worth noting that the current tax law has no de minimis threshold for the creation of a permanent establishment.  Accordingly, even a single day of presence in the Kingdom could potentially give rise to a permanent establishment, although in practice, the ZATCA may apply a more facts-based approach when assessing whether a permanent establishment exists.

Second is related-party pricing, and here a change that took effect two years ago is still under-appreciated. Following amendments to the Transfer Pricing By-Laws, the transfer pricing provisions apply to zakat payers as well as taxpayers for financial years beginning on or after 1 January 2024, and Advance Pricing Agreements became available to both. For a Saudi family group with decades of intercompany arrangements built for operational convenience rather than for documentation, this is a material change in obligation, and one that many such groups have not yet worked through.

Lastly, needless to state that VAT audits are likely to get much more sophisticated with real time data and the data analytics and AI tools available.

What the amnesty covers, and what it does not

Many companies are counting on this window. It is worth being precise about what it covers.

The initiative covers late registration, late payment and late filing fines, penalties on the amendment or correction of a VAT return, and other financial fines imposed under Article 45 of the VAT Law, including field detection and e-invoicing violations. To benefit, a taxpayer must register where registration is required, submit the outstanding returns, and either pay the amounts due or obtain ZATCA’s approval for an instalment plan.

Two limits deserve emphasis. The initiative does not extend to penalties relating to tax evasion violations. And it operates on fines for returns falling due up to 30 June 2026.

There is also a point that no guideline states because it does not need to. The initiative waives penalties. It does not validate a technical position. A voluntary disclosure that corrects an arithmetic omission is a straightforward matter. A voluntary disclosure that reveals a contestable tax treatment is a different exercise entirely, because it puts a position on the record that will be read. The analysis must come before the filing, not after it.

Fewer than four months

For most groups, what remains to be done before 31 December is a short list. It is also, notably, not a systems exercise. The e-invoicing platforms are already built and connected. The work now is reviewing the positions those systems have been reporting all along.

Reconcile first. Take VAT/ Tax/ Zakat returns, customs declarations, withholding tax filings and audited financial statements for the open years and reconcile them against one another before ZATCA’s systems do it. Where the numbers do not tie, understand why, and document the reason contemporaneously rather than reconstructing it under assessment.

Then sort. Separate the genuine errors, which the current window is designed to resolve, from the judgement positions, which need to be assessed on their merits and defended with evidence that pre-dates the query.

Finally, treat documentation as a deliverable with a deadline. Substantiation assembled after an assessment notice arrives carries markedly less weight than substantiation prepared when the transaction occurred.

A regulator that publishes wave criteria six months ahead, that notifies taxpayers directly, that issues guidance with worked examples, and that tells the market in advance where relief will end, is behaving like the administration of a mature investment destination. That predictability is an asset for serious businesses, and it is what long-term capital looks for.

But predictability runs in both directions. The Kingdom has been clear about what it expects and when. The businesses that will move through the coming assessment cycle with least disruption are those that use the next few months to answer the questions before they are asked.

Disclaimer: This article is intended for general information only and does not constitute tax, legal, accounting or other professional advice. It reflects the tax rules in force as of the publication date, and the described regulatory landscape continues to develop. Readers should obtain professional advice appropriate to their own facts and circumstances before acting on any matter discussed.

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