Saudi Cultural Missions Theses & Dissertations
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Item Restricted A Comparative Analysis of Tax Avoidance of Corporations in the United Kingdom and Saudi Arabia Laws(Saudi Digital Library, 2023) Alsharif, Sarah; Mumford, AnnTax avoidance has remained a matter of public concern, especially following the 2007/2008 financial crisis. The nature of tax avoidance calls for more stringent tax reforms as well as increase regulations to be able to combat this problem that has denied many countries around the world their due income. Although there is less consensus on what tax avoidance is and when it raises legal and moral questions, the essence of tax avoidance and tax evasion has always been to minimize tax burden. This thesis explores the topic of corporate tax avoidance as one of the legal mechanisms with a negative effect on tax system thus, affecting a county’s ability to raise the much needed revenue to meet its obligations to the electorates. This problem has persisted over time and continues to be a concern in our era. The legitimacy of such practices provided companies with a justification for tax avoidance purposes, leading to their widespread engagement in this phenomenon, to the detriment of government revenues. Consequently, it has become a source of concern for governments worldwide, prompting countries to address this issue. This research is focused on tax avoidance in two different jurisdictions in terms of tax regulation and the extent of their tax backgrounds. The study serves as a comparative analysis between the tax laws of the United Kingdom and Saudi Arabia, both economically significant countries with distinct tax systems, despite some commonalities. The phenomenon of tax avoidance has often stirred controversy among various jurisdictions. The primary reason for this controversy lies in the significantly varied tax systems, with each jurisdiction adopting a unique tax system. This variation in tax systems has attracted numerous companies to invest in jurisdictions with what can be described as "attractive" tax systems due to their low or zero tax rates. Consequently, the tax system labels them as detrimental or harmful due to the negative consequences brought about by such a phenomenon.50 0Item Restricted MRI assessment of Subclinical Cardiac Dysfunction and its association with Ectopic fat in adults with Type 2 Diabetes(Saudi Digital Library, 2023-09-15) Althagafi, Loai; Maccann, Gerry; Brady, EmerBackground Visceral adipose tissue (VAT) is metabolically active and has been implicated in the development of Heart Failure with Preserved Ejection Fraction (HFpEF) through dysregulation of circulating adipokines in people with type 2 diabetes (T2D). Objective The purpose of this research was to determine whether VAT is independently related to subclinical cardiac dysfunction in a multi-ethnic cohort of obese people with T2D using magnetic resonance imaging (MRI). Methods Data was derived from two randomised controlled trials: the LYDIA study (NCT02043054) and the DIASTOLIC study (NCT02590822). Participants had T2D and obesity with no history or symptoms of cardiovascular disease. They underwent one of five interventions in open-label, blinded endpoint designs: 1) standard care, 2) supervised exercise training, 3) a meal replacement program, and 4) liraglutide or sitagliptin. Multiparametric cardiovascular MRI strain rate analysis using feature tracking and 2-point Dixon (fat-water) imaging for VAT quantification were performed at baseline and follow-up. Multivariable regression was used to identify the associations between VAT and liver fat with LV systolic strain/diastolic strain rates and LV mass:volume in subjects with T2D. Multivariable models were adjusted for age, sex, ethnicity, systolic BP, BMI, and WHR at baseline and for change in SBP and weight at follow-up, with leptin and adiponectin added to the final model. Results At baseline, 132 working-age adults, respectively, with T2D (mean age: 47.5±7.3, 54.5% male and 59.8% White European, VAT: 100/mL) showed a significant association with circumferential PEDSR (P = 0.046) independent of age, sex, ethnicity, systolic BP, BMI, and WHR. This association shows that for every 100 mL or VAT mL/cm increase in VAT volume is associated with a decrease in circumferential PEDSR (s-1) that is equivalent to the coefficient ( = -3.225). A total of 103 working-age adults with T2D (mean age of 47.5±7.3 years, 54.5% male and 60% WE) completed the trials. A significant reduction in weight was reported (mean change 4.3 kg, (3.3, 5.4), p < 0.001), systolic BP (3.5(1.5,5.4), p < 0.001) and strain and strain rates were reported. A reduction in VAT volume was associated with an improvement in circumferential PEDSR (p = 0.019) independent of independent of age, sex, ethnicity, systolic BP, and weight. This equated to reduction in circumferential PEDSR, s-1 of 0.022 (, (0.004, 0.040)) for every 100 mL reduction in VAT volume. The association continued to do show significance when leptin and adiponectin were added to the model separately (p = 0.004, p = 0.007) respectively. Conclusion VAT (100/mL) and a reduction in VAT (100/mL) are independently associated with diastolic strain rates. These findings support the putative role of VAT in the development and possible management of HFpEF in people living with obesity and T2D18 0Item Restricted The Common VAT Agreement of the states of the Gulf Cooperation Council (GCC) and the Kingdom of Saudi Arabia’s VAT Law(2023) Hemid, Abdulaziz; Olowofoyeku, AbimbolaThis thesis examines the Common VAT Agreement of the States of the Gulf Cooperation Council (GCC) and the implementation of its provisions in the Saudi VAT Law. It proceeds by examining the emergence and ongoing implementation of the GCC’s cross-border VAT collection and enforcement regime to assess its possibilities and limitations. The central argument is that the GCC’s VAT regime is unsustainable due to the absence of common and effective mechanisms of treaty interpretation, coordination, and enforcement at both the regional and domestic levels. The term sustainable is used in this discussion to mean able to endure and to stand the test of time.37 0