Setting performance targets, for both short and long-term incentives, is a key activity in the remuneration committee’s annual cycle.
Striking a fair balance between stakeholder interests is increasingly complex, as targets must satisfy shareholders while remaining achievable for management amid prolonged geo-political and macroeconomic uncertainty.
The fourth edition of our target-setting toolkit supports remuneration committees and reward teams with this challenge by providing a range of market reference points for profit-based performance targets within both the annual bonus and the long-term incentive across the FTSE 100, 250 and Small Cap.
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SAUDI ARABIA TAX ALERT | Amendments to the Excise Tax Implementing Regulations (December 2025)
February 10, 2026
Excise Tax Amendments: Are You Prepared for January 2026?
ZATCA’s latest amendments redefine excise tax calculations, reclassify goods, and introduce new compliance obligations. From product classification to pricing accuracy, these changes demand immediate attention. Ensure your business is ready to adapt and comply.
SAUDI ARABIA TAX ALERT | Relaunch of the Tax Penalties Exemption Initiative (January - June 2026)
February 10, 2026
Unlock Compliance Opportunities with ZATCA’s Tax Penalties Exemption Initiative
From 1 January to 30 June 2026, businesses can waive penalties for late registration, filing, VAT corrections, and audit-related violations. Act now to streamline your tax position and ensure compliance.
SAUDI ARABIA TAX ALERT | Know-How Transfer vs Technical and Consultancy Services (December 2025)
February 10, 2026
Navigating ZATCA's Tax Clarifications: Know-How vs. Technical Services Teaser
Discover how ZATCA's latest guidance impacts withholding tax treatment for know-how transfers and technical services. Learn to differentiate proprietary knowledge from consultancy expertise, and ensure your contracts align with Saudi tax regulations. Explore actionable strategies to optimize tax outcomes for complex arrangements.
SAUDI ARABIA TAX ALERT | VAT Guide on Electronic Marketplaces and Deemed Supplier Rules (Effective January 1, 2026)
February 10, 2026
Navigating VAT Changes for Electronic Marketplaces: Are You Ready for 2026?
ZATCA's latest guidance on VAT regulations redefines the role of electronic marketplaces. Starting January 1, 2026, platforms facilitating certain transactions may bear VAT responsibility. This shift impacts invoicing, reporting, and compliance processes. Discover how operational control and contractual arrangements determine deemed supplier status and what steps your business should take to adapt.