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Kingdom of Saudi Arabia
This month’s Law Update shines a spotlight on Saudi Arabia, where legal and regulatory reforms under Vision 2030 are reshaping key industries, including construction, real estate, and corporate governance.
We feature an in-depth case study on subcontractor rights in public procurement, a critical area as public projects drive the Kingdom’s growth.
The edition also explores the Saudi and Kuwaiti Civil Codes and Companies Laws, comparing core principles of corporate structures, company formation, and subcontractor arrangements to provide practical insights for businesses operating across borders.
2025 is set to be a game-changer for the MENA region, with legal and regulatory shifts from 2024 continuing to reshape its economic landscape. Saudi Arabia, the UAE, Egypt, Iraq, Qatar, and Bahrain are all implementing groundbreaking reforms in sustainable financing, investment laws, labor regulations, and dispute resolution. As the region positions itself for deeper global integration, businesses must adapt to a rapidly evolving legal environment.
Our Eyes on 2025 publication provides essential insights and practical guidance on the key legal updates shaping the year ahead—equipping you with the knowledge to stay ahead in this dynamic market.
A complete spectrum of legal services across jurisdictions in the Middle East & North Africa.
Nawel Benaisa
Associate
Biography
Nawel advises on international and domestic tax matters, with experience across international corporate transactions, investment structuring, and private wealth planning.
She acts for multinational groups, investment funds, corporates, and private clients on matters involving corporate tax, cross-border tax treaties, the application of international tax principles, and the implementation of new tax regimes.
She also advises high-net-worth individuals and family offices on cross-border asset structuring and the tax implications of long-term relocation.
Her work includes both advisory and transactional matters, often involving multi-jurisdictional considerations and the interaction between domestic tax laws and international frameworks.
Prior to joining Al Tamimi & Company, Nawel worked at leading European and international law firms.
Recent Experience
- Advising a GCC Ministry of Finance on the drafting and implementation of transformational tax legislation in the region.
- Advising a government-linked investment entity on the Corporate Tax treatment of real estate investments, including exemption eligibility and upstreaming considerations..
- Advised a publicly traded global energy trading group on the UAE Corporate Tax aspects of a regional restructuring, including Pillar Two exposure modelling under the GloBE rules.
- Assisting a UAE-based holding group on the re-domiciliation and consolidation of its international shipping operations, including Free Zone qualification and outsourced substance arrangements.
- Advising a leading global energy and trading company on the UAE Corporate Tax structuring of its cross-border commodity, carbon and sulphur trading operations,.
- Advised the principal of a prominent international business family on the UAE tax considerations of relocating to the region, including structuring of international investments.
- Advising the UAE subsidiary of a publicly listed US industrial group on the restructuring of its regional operations, including Corporate Tax exposure.
- Advising a regional real estate investment group on the Corporate Tax and VAT structuring of its UAE real-estate projects.
- Advised publicly traded on cross-border tax strategy, group structuring and optimisation under domestic and treaty frameworks.
- Assisted multinational companies, investment funds and institutional investors on the tax aspects of acquisitions, restructurings, redomiciliation, withholding tax exposure and investment platform design.
- Advised high-net-worth individuals, family offices and privately held groups on international tax planning, wealth structuring, and the tax consequences of relocation, succession and asset migration.
Language(s)
- English
- French
- Arabic (Moroccan dialect)
Education
- 2014 – Bachelor of Law, Vrije Universiteit Brussel (Belgium)
- 2017– Master of Law, Vrije Universiteit Brussel (Belgium)
Admission
- 2018 – Qualified Lawyer, member at the Brussels Bar (Belgium)
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