A resident joint-liability company partnered with a non-resident foreign joint-liability company, does the law require each partner to file a separate return independently?

Partners of the non-resident joint-liability company are not obligated to file separate returns. Such a company will be accountable for its share in the Saudi company's return as a non-resident permanent establishment as stipulated in the provisions of paragraph 4 (d) of the Income Tax Law.

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A resident joint-liability company partnered with a non-resident foreign joint-liability company, does the law require each partner to file a separate return independently?