INSERT INTO `tm_wsal_metadata` (`id`, `occurrence_id`, `name`, `value`) VALUES
(278012, 26779, 'ReportText', 'Saudi Arabia is undergoing significant reform but, beyond the maelstrom of political speculation and conjecture, what are the practical and legal implications of the anti-corruption drive for investors?\r\n<p dir=\"LTR\" align=\"LEFT\">Saudi Arabia has seen tumultuous reform in the last 12 months as Crown Prince Mohammed bin Salman has sought to propel Saudi Arabia towards Vision 2030. International attention has been riveted to the government’s surging anti-corruption drive since a number of high-profile individuals were detained on corruption charges towards the end of 2017. Much of this attention, however, has been tangential, without providing clear insight into what impact such radical measures will have on the country’s legal framework and business climate.</p>\r\n&nbsp;\r\n\r\n<img class=\"aligncenter size-full wp-image-8151\" src=\"http://www.tamimi.com/wp-content/uploads/2018/08/WQA-01.png\" alt=\"\" width=\"2501\" height=\"1288\" />\r\n<p dir=\"LTR\" align=\"LEFT\"><strong> </strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>A Favourable Forecast? The Business Outlook on Anti-Corruption</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">The extent and boldness of the recent measures taken in Saudi Arabia are indicative of the government’s resolve to eliminate corruption in the system. The Kingdom has been signatory to the United National Convention Against Corruption (UNCAC) since 2004, though it only ratified the agreement in 2013. The events that have garnered so much international attention are only the latest in a long-term initiative to address corrupt practices in the business sector. Between 2012 and 2017, Saudi Arabia has improved its score on the Transparency International Corruption Perceptions Index (CPI) from 44 to 49. Whilst this score still reflects significant room for improvement, it also charts measurable progress in a region that continues to face drastic change, and provides impetus for the more recent measures that clearly demonstrate the elevated priority of anti-corruption reform.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">In order for the Kingdom to benefit from its drive for sustainability and prosperity, however, its determination to eradicate corruption must be symbiotic with its ability to assure investor confidence. The zero-tolerance approach that has surfaced over the past year has the potential to greatly improve the integrity of Saudi Arabia’s business market, but lingering concerns surround residual corruption with certain businesses continuing to question the feasibility and longevity of trading in the Kingdom.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">The United Nations Conference on Trade and Development (UNCTD) World Investment Report 2018 suggests that, in the short term at least, the anti-corruption drive has done little to improve investor confidence and may even have exacerbated feelings of uncertainty. Inward Foreign Direct Investment (FDI) flows have fallen by more than 80% between 2016 and 2017. Whilst this trend cannot be entirely attributed to the anti-corruption sweep that happened late in the final quarter of the year, it is certainly likely to have been a contributory factor in unsettling investor confidence. From a long-term perspective, however, efforts to level the playing field in Saudi Arabia may bring fairer weather to businesses as the obstacles associated with pervasive corruption are gradually eliminated from the system.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">Saudi Arabia is far from being alone in its fight against corruption; it is one of the most prevalent and pressing issues facing systems across the globe, and countries with endemic corruption problems face an almost insurmountable challenge to attract foreign investment. At this nascent stage, it would be premature to speculate as to how other Middle Eastern countries will respond to the Kingdom’s efforts, but the most desirable outcome would be for neighbouring countries to become emboldened in their own anti-corruption efforts. The UAE already stands as the regional outlier in anti-corruption efforts, with a CPI 2017 ranking of 21st in the world, comparable to many leading international jurisdictions. The combined efforts of both Saudi Arabia and the UAE could be instrumental in forging a clear path to greater transparency for other afflicted countries in the Middle East.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Staying Dry: Legal Safeguards Against Corruption In The Kingdom</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">The primary anti-corruption provisions are provided by the anti-bribery law issued by Royal Decree No. M/36 of 29-Dhu al-Hijjah-1412 (corresponding to 30 June 1996) (the \"Anti-Bribery Law\"). More recently, a decree was issued setting out rules relating to gifts for public officials (Decree No. 60 dated 18 Safar 1437H (corresponding to 1 December 2015) (the \"Rules on Gifts to Officials\" or the \"Rules\").</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Bribery of Public Officials</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">The Anti-Bribery Law is primarily focused on public servants. In order to maintain maximum protection for its public sector, the definition is intentionally broad, extending to personnel of joint stock companies, along with their board members and directors. It may also capture private sector individuals who are working on government-related projects, such as consultants to government projects, including temporary employees, experts appointed by the government or judiciary, or even employees of private companies contracted to provide public services. Employees of joint stock companies are also subject to the Anti-Bribery Law, as well as employees of companies and sole proprietorships engaged in banking services.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">The Anti-Bribery Law broadly defines a bribee as any public servant who solicits, accepts or receives for himself or for others, a gift or payment of any sort, or a promise thereof, as consideration for any act that impinges on the integrity of office. Defences against such practices are fortified by the absence of any exemption, caveat or even significant qualifying criteria for the type of act that could invoke bribery provisions. Any act can be considered corrupt, regardless of its legitimacy, whether it is a positive act or an omission, whether it has been done in the absence of a prior agreement, and even where it involves using the influence attached to a public office to gain benefit, rather than the performance of a relevant duty.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">Given the traditionally prominent role of the government in the national economy, the Anti-Bribery Law does provide relatively wide protection, despite the obvious lack of corresponding safeguards applicable to the private sector. Privatisation targets encapsulated by Vision 2030, however, necessitate more complete protection and new measures that target both the public and private sector are a requirement going forward.</p>\r\n<strong><img class=\"aligncenter wp-image-8162 size-large\" src=\"http://www.tamimi.com/wp-content/uploads/2018/08/weds-1024x600.jpg\" alt=\"\" width=\"640\" height=\"375\" /></strong>\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Penalties and Enforcement</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">Under the Anti-Bribery Law, penalties for the offences set out above can reach maximum penalties of imprisonment for a term not exceeding ten years and/or a fine not exceeding one million riyals (about USD 275,000).</p>\r\n<p dir=\"LTR\" align=\"LEFT\">Along with the specific penalties applicable to public servants who accept a bribe, it should be noted that the Anti-Bribery Law provides for the person offering the bribe (whether it is accepted or not), and any accomplice, to be susceptible to corresponding punishments.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">To protect a culture of respect for public officials, conviction on bribery offences also leads to dismissal and a bar from public office for a minimum of five years. In an attempt to prevent perpetrators from benefitting from the proceeds of crime, the Anti Bribery Law provides that any money, benefit or privilege derived from committal of the offence be confiscated wherever possible.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Gifts and Hospitality</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">No exemptions are provided for gifts and hospitality in the Anti-Bribery Law. Any benefit or privilege obtained by the bribee, regardless of its type or designation, whether material or otherwise, shall be considered a (prohibited) gift or promise. This has led to confusion in the past, as conventional business practices that would be widely accepted in other systems appeared to invoke the strict anti-bribery restrictions.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">This matter was somewhat elucidated with the passing of the Rules on Gifts to Officials. Pursuant to these Rules, an official may accept gifts, given at visits and official occasions or at receptions of official guests, in accordance with custom and the courtesy protocols of such visits and occasions, though they cannot be cash and must be conventional in the context in which it is given. Crucially, businesses must be cognisant that generally, when reviewing the appositeness of a gift, the authorities will consider a number of contextual factors, including the proximity of the gift-giving to any relevant business deal, common courtesy practices of the firm in question, proportionality of the gift to conventional customs, and the appropriateness of the benefit given.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">Though further provisions on the permissibility of certain types of gifts are outlined in the Rules, gifts and hospitality continue to be point of concern for business and can prove problematic in a culture where generosity is an ever-present feature of relations.</p>\r\n<img class=\"aligncenter wp-image-8157 size-large\" src=\"http://www.tamimi.com/wp-content/uploads/2018/08/shutterstock_359012771-Converted-01-1024x458.jpg\" alt=\"\" width=\"640\" height=\"286\" />\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Exposure for Corporate Entities</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">Significantly, where the manager or any employee of a private company is convicted of any offence under the Anti-Bribery Law, and the offence was committed for the benefit of such company, the law provides for a fine not exceeding ten times the value of the bribe and/or a ban from entering into public procurement or project contracts of at least 5 years. The briber can be exempted from punishment if he informs the authorities prior to the discovery of the offence, and this may provide some means by which corporate entities can limit their exposure upon becoming aware of any apparent offences under the Anti-Bribery Law.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Preparing for the Tempest: Bolstering Defences Ahead Of Reform</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">From a strategic perspective, since bribery is rarely an isolated issue, responses need to be thorough and comprehensive; part of an overarching coordinated national strategy that provides protection across an entire economic system and all branches of government. In order to ensure that such strategies are effective and aligned across institutions and businesses, they require constant monitoring and enforcement by a dedicated and independent authority, Where these institutions also act as the recipient in a sound and efficient reporting mechanism, the presence of a clear and trustworthy process increases the confidence of international investors.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">Aside from the well-publicised arrests, Saudi Arabia’s corruption reform has extended to measures in other parts of its anti-corruption framework that have more sustainable implications for how it will address corrupt practices in future. These bold new mechanisms also enhance the country’s invigorated anti-corruption culture, which marks an abrupt departure from its previous presumed reticence on corruption matters.</p>\r\n&nbsp;\r\n\r\n<img class=\"aligncenter wp-image-8161 size-large\" src=\"http://www.tamimi.com/wp-content/uploads/2018/08/fddsda-1024x634.jpg\" alt=\"\" width=\"640\" height=\"396\" />\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Newly-formed Supreme Committee for Anti-Corruption</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">The formation of the Supreme Committee is indicative of the greater strategic importance of anti-graft efforts to the country’s wider reform programme. Chaired by the Crown Prince and comprised of high-ranking officials from various sectors of governance, including security, finance and existing anti-corruption bodies, the Committee acts as a mechanism that will immediately elevate corruption instances to the remit of the highest echelons of government. In so doing, the Kingdom is sending a strong message that it will no longer turn a blind eye to practices that compromise its financial system or rule of law.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">The new Supreme Committee will have vastly advanced investigative and prosecutorial powers, including the capacity to issue arrest warrants and order interim measures such as issuing travel bans and asset freezing orders. This is a critical limitation of the existing National Anti-Corruption Commission, more commonly known as Nazaha, which was established in 2012 and has limited capacity, despite its function as the primary recipient of reports of corrupt activity. The new committee will not replace Nazaha, which will continue to target the protection of national integrity, investigate instances of graft in government contracts and refer any incidents to the relevant authorities and public prosecution as and when necessary.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">By coordinating the activities of both the Supreme Committee and Nazaha, the efficacy of existing measures will be boosted by covering a wider scope of prosecutorial powers, increased authority with which to pursue perpetrators, and greater scrutiny through public awareness.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Specialised Anti-corruption Units Within the Public Prosecution Department</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">As an additional measure, the Saudi government announced as recently as March 2018 that it had established new specialised anti-corruption units within the Public Prosecution. Cases prosecuted by these units would be carried out unde</p>\r\n<p dir=\"LTR\" align=\"LEFT\">r the direct oversight of the Attorney General, once again demonstrating the paramount importance of corruption-related cases. Though it is unclear when the dedicated units will become operational, in creating this new advanced capacity the Saudi government has improved its ability to investigate and prosecute corrupt activity and, in so doing, will add an extra deterrent against illicit practices.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Whistleblower Culture</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">Whistleblower protection is a significant point of departure in many regimes across the globe. Whilst some Western systems, such as the US, actively promote whistleblowing activity through substantial financial incentives, most countries in the Middle East have thus far been slow to introduce formal protection for whistleblowers, preferring instead to rely on a positive reporting duty and conscionable actions by citizens.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">In this context, Saudi Arabia’s more proactive approach appears as an outlier. Article 17 of the Anti-Bribery Law provides for rewards for information substantiating an offence. Any person who is not a briber, or an accomplice, and who provides incriminating information substantiating any offence set out in Anti-Bribery Law, shall receive a reward not less than five thousand riyals (about USD 1,350) and not more than half of the money confiscated. There may be scope for a higher reward to be approved in appropriate circumstances.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">In addition, King Salman’s recent order in May 2018 to provide whistle blower protection is progressive in its outlook and signifies Saudi Arabia’s willingness to accede to international standards of rights and transparency when it comes to prosecuting corruption crimes. If Saudi Arabia is mindful of the risks posed by the potential for spurious claims and introduces adequate measures to prevent abuse of the reporting system, whistle blower protection is yet a further measure that will likely serve to reinforce the culture of zero tolerance that Saudi Arabia is attempting to cultivate.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Impending Amendments to the Anti-Bribery Law</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">On 2 July 2018, Saudi Arabia’s Shoura (Consultative) Council approved draft amendments to the Anti-Bribery Law. The changes, which are yet to be implemented, are reportedly aimed at providing enhanced protection to public utilities through sound prosecution procedures and severe punishment for offences, as well as further enshrining the principles and commitments contained in the United Nations Convention Against Corruption (UNCAC). At present, the extent and exact nature of the amendments are unknown, but once officially passed into law, they have the potential to radically modernise Saudi Arabia’s anti-bribery legislation. This critical development warrants close attention over the coming months as the process to implementation progresses, and could assist investors in assessing the long-term outlook for Saudi Arabia’s economic integrity.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong><img class=\"aligncenter wp-image-8160 size-large\" src=\"http://www.tamimi.com/wp-content/uploads/2018/08/LKM-1024x388.jpg\" alt=\"\" width=\"640\" height=\"243\" />\r\n</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>A Weather Eye on the Horizon: Is Further Change an Inevitability?</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">Anti-corruption measures are an ancillary part of the legal reform process in KSA, but do not represent the totality of the country’s ongoing transition. New money-laundering laws passed in October 2017 are emblematic of the Kingdom’s resolve to eradicate illicit practices from its system. Corruption is symptomatic of countries where there is weak rule of law, but Saudi Arabia’s legal fortifications will go a long way to stamping out the nexus of criminal behaviour that facilitates and drives corruption trends. These are important contributory factors that should be considered by foreign investors when making an assessment of Saudi Arabia’s economic security.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">The changes that have already been implemented will only improve the prognosis of anti-corruption in Saudi Arabia. The continued momentum garnered from these initiatives will drive awareness of corruption problems, aided by the combined activity of Nazaha and the newly formed Supreme Committee for Anti-Corruption.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">This is a pivotal time for Saudi Arabia and the long-term outlook is positive – there is already evidence of widespread reform to protect the Kingdom’s economic stability and integrity and address systemic weaknesses. Simultaneously, the changes that have been gradually introduced by Saudi Arabia’s General Investment Authority (SAGIA) since 2015 to liberalise the national economy and provide space for full foreign ownership in key sectors, are creating new incentive for foreign investors to tap into the largest market in the Middle East.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">Equally, investors must strike the appropriate balance between caution and enthusiasm when encountering new opportunities in the market. Corruption challenges are persistent and pervasive and will require sustained redress for the foreseeable future. Though it is yet undetermined what new mechanisms and measures may be deployed in the Kingdom in future, it is likely that subsequent steps taken to quash illicit practices will have considerable consequences for domestic and foreign investors alike. This will require that foreign investors understand the legal framework and secure their interests against inevitable shifts in the Saudi market as reform measures revolutionise the domestic business culture.</p>\r\nOverall, however, Saudi Arabia’s recent multifaceted approach to reform has created the perfect storm for investors and, with an impending multitude of investment projects, businesses have a prime opportunity to invest at the leading edge of FDI, assured that corrupt practices are not operating with impunity.\r\n\r\n<img class=\"aligncenter wp-image-8154 size-full\" src=\"http://www.tamimi.com/wp-content/uploads/2018/08/shutterstock_754968694-Converted.png\" alt=\"\" width=\"2105\" height=\"972\" />|Saudi Arabia is undergoing significant reform but, beyond the maelstrom of political speculation and conjecture, what are the practical and legal implications of the anti-corruption drive for investors?\r\n<p dir=\"LTR\" align=\"LEFT\">Saudi Arabia has seen tumultuous reform in the last 12 months as Crown Prince Mohammed bin Salman has sought to propel Saudi Arabia towards Vision 2030. International attention has been riveted to the government’s surging anti-corruption drive since a number of high-profile individuals were detained on corruption charges towards the end of 2017. Much of this attention, however, has been tangential, without providing clear insight into what impact such radical measures will have on the country’s legal framework and business climate.</p>\r\n&nbsp;\r\n\r\n<img class=\"aligncenter size-full wp-image-8151\" src=\"http://www.tamimi.com/wp-content/uploads/2018/08/WQA-01.png\" alt=\"\" width=\"2501\" height=\"1288\" />\r\n<p dir=\"LTR\" align=\"LEFT\"><strong> </strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>A Favourable Forecast? The Business Outlook on Anti-Corruption</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">The extent and boldness of the recent measures taken in Saudi Arabia are indicative of the government’s resolve to eliminate corruption in the system. The Kingdom has been signatory to the United National Convention Against Corruption (UNCAC) since 2004, though it only ratified the agreement in 2013. The events that have garnered so much international attention are only the latest in a long-term initiative to address corrupt practices in the business sector. Between 2012 and 2017, Saudi Arabia has improved its score on the Transparency International Corruption Perceptions Index (CPI) from 44 to 49. Whilst this score still reflects significant room for improvement, it also charts measurable progress in a region that continues to face drastic change, and provides impetus for the more recent measures that clearly demonstrate the elevated priority of anti-corruption reform.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">In order for the Kingdom to benefit from its drive for sustainability and prosperity, however, its determination to eradicate corruption must be symbiotic with its ability to assure investor confidence. The zero-tolerance approach that has surfaced over the past year has the potential to greatly improve the integrity of Saudi Arabia’s business market, but lingering concerns surround residual corruption with certain businesses continuing to question the feasibility and longevity of trading in the Kingdom.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">The United Nations Conference on Trade and Development (UNCTD) World Investment Report 2018 suggests that, in the short term at least, the anti-corruption drive has done little to improve investor confidence and may even have exacerbated feelings of uncertainty. Inward Foreign Direct Investment (FDI) flows have fallen by more than 80% between 2016 and 2017. Whilst this trend cannot be entirely attributed to the anti-corruption sweep that happened late in the final quarter of the year, it is certainly likely to have been a contributory factor in unsettling investor confidence. From a long-term perspective, however, efforts to level the playing field in Saudi Arabia may bring fairer weather to businesses as the obstacles associated with pervasive corruption are gradually eliminated from the system.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">Saudi Arabia is far from being alone in its fight against corruption; it is one of the most prevalent and pressing issues facing systems across the globe, and countries with endemic corruption problems face an almost insurmountable challenge to attract foreign investment. At this nascent stage, it would be premature to speculate as to how other Middle Eastern countries will respond to the Kingdom’s efforts, but the most desirable outcome would be for neighbouring countries to become emboldened in their own anti-corruption efforts. The UAE already stands as the regional outlier in anti-corruption efforts, with a CPI 2017 ranking of 21st in the world, comparable to many leading international jurisdictions. The combined efforts of both Saudi Arabia and the UAE could be instrumental in forging a clear path to greater transparency for other afflicted countries in the Middle East.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Staying Dry: Legal Safeguards Against Corruption In The Kingdom</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">The primary anti-corruption provisions are provided by the anti-bribery law issued by Royal Decree No. M/36 of 29-Dhu al-Hijjah-1412 (corresponding to 30 June 1996) (the \"Anti-Bribery Law\"). More recently, a decree was issued setting out rules relating to gifts for public officials (Decree No. 60 dated 18 Safar 1437H (corresponding to 1 December 2015) (the \"Rules on Gifts to Officials\" or the \"Rules\").</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Bribery of Public Officials</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">The Anti-Bribery Law is primarily focused on public servants. In order to maintain maximum protection for its public sector, the definition is intentionally broad, extending to personnel of joint stock companies, along with their board members and directors. It may also capture private sector individuals who are working on government-related projects, such as consultants to government projects, including temporary employees, experts appointed by the government or judiciary, or even employees of private companies contracted to provide public services. Employees of joint stock companies are also subject to the Anti-Bribery Law, as well as employees of companies and sole proprietorships engaged in banking services.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">The Anti-Bribery Law broadly defines a bribee as any public servant who solicits, accepts or receives for himself or for others, a gift or payment of any sort, or a promise thereof, as consideration for any act that impinges on the integrity of office. Defences against such practices are fortified by the absence of any exemption, caveat or even significant qualifying criteria for the type of act that could invoke bribery provisions. Any act can be considered corrupt, regardless of its legitimacy, whether it is a positive act or an omission, whether it has been done in the absence of a prior agreement, and even where it involves using the influence attached to a public office to gain benefit, rather than the performance of a relevant duty.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">Given the traditionally prominent role of the government in the national economy, the Anti-Bribery Law does provide relatively wide protection, despite the obvious lack of corresponding safeguards applicable to the private sector. Privatisation targets encapsulated by Vision 2030, however, necessitate more complete protection and new measures that target both the public and private sector are a requirement going forward.</p>\r\n<strong><img class=\"aligncenter wp-image-8162 \" src=\"http://www.tamimi.com/wp-content/uploads/2018/08/weds.jpg\" alt=\"\" width=\"1146\" height=\"671\" /></strong>\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Penalties and Enforcement</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">Under the Anti-Bribery Law, penalties for the offences set out above can reach maximum penalties of imprisonment for a term not exceeding ten years and/or a fine not exceeding one million riyals (about USD 275,000).</p>\r\n<p dir=\"LTR\" align=\"LEFT\">Along with the specific penalties applicable to public servants who accept a bribe, it should be noted that the Anti-Bribery Law provides for the person offering the bribe (whether it is accepted or not), and any accomplice, to be susceptible to corresponding punishments.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">To protect a culture of respect for public officials, conviction on bribery offences also leads to dismissal and a bar from public office for a minimum of five years. In an attempt to prevent perpetrators from benefitting from the proceeds of crime, the Anti Bribery Law provides that any money, benefit or privilege derived from committal of the offence be confiscated wherever possible.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Gifts and Hospitality</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">No exemptions are provided for gifts and hospitality in the Anti-Bribery Law. Any benefit or privilege obtained by the bribee, regardless of its type or designation, whether material or otherwise, shall be considered a (prohibited) gift or promise. This has led to confusion in the past, as conventional business practices that would be widely accepted in other systems appeared to invoke the strict anti-bribery restrictions.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">This matter was somewhat elucidated with the passing of the Rules on Gifts to Officials. Pursuant to these Rules, an official may accept gifts, given at visits and official occasions or at receptions of official guests, in accordance with custom and the courtesy protocols of such visits and occasions, though they cannot be cash and must be conventional in the context in which it is given. Crucially, businesses must be cognisant that generally, when reviewing the appositeness of a gift, the authorities will consider a number of contextual factors, including the proximity of the gift-giving to any relevant business deal, common courtesy practices of the firm in question, proportionality of the gift to conventional customs, and the appropriateness of the benefit given.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">Though further provisions on the permissibility of certain types of gifts are outlined in the Rules, gifts and hospitality continue to be point of concern for business and can prove problematic in a culture where generosity is an ever-present feature of relations.</p>\r\n<img class=\"aligncenter wp-image-8157 \" src=\"http://www.tamimi.com/wp-content/uploads/2018/08/shutterstock_359012771-Converted-01.jpg\" alt=\"\" width=\"1096\" height=\"490\" />\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Exposure for Corporate Entities</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">Significantly, where the manager or any employee of a private company is convicted of any offence under the Anti-Bribery Law, and the offence was committed for the benefit of such company, the law provides for a fine not exceeding ten times the value of the bribe and/or a ban from entering into public procurement or project contracts of at least 5 years. The briber can be exempted from punishment if he informs the authorities prior to the discovery of the offence, and this may provide some means by which corporate entities can limit their exposure upon becoming aware of any apparent offences under the Anti-Bribery Law.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Preparing for the Tempest: Bolstering Defences Ahead Of Reform</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">From a strategic perspective, since bribery is rarely an isolated issue, responses need to be thorough and comprehensive; part of an overarching coordinated national strategy that provides protection across an entire economic system and all branches of government. In order to ensure that such strategies are effective and aligned across institutions and businesses, they require constant monitoring and enforcement by a dedicated and independent authority, Where these institutions also act as the recipient in a sound and efficient reporting mechanism, the presence of a clear and trustworthy process increases the confidence of international investors.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">Aside from the well-publicised arrests, Saudi Arabia’s corruption reform has extended to measures in other parts of its anti-corruption framework that have more sustainable implications for how it will address corrupt practices in future. These bold new mechanisms also enhance the country’s invigorated anti-corruption culture, which marks an abrupt departure from its previous presumed reticence on corruption matters.</p>\r\n<img class=\"aligncenter wp-image-8161 \" src=\"http://www.tamimi.com/wp-content/uploads/2018/08/fddsda.jpg\" alt=\"\" width=\"997\" height=\"617\" />\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Newly-formed Supreme Committee for Anti-Corruption</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">The formation of the Supreme Committee is indicative of the greater strategic importance of anti-graft efforts to the country’s wider reform programme. Chaired by the Crown Prince and comprised of high-ranking officials from various sectors of governance, including security, finance and existing anti-corruption bodies, the Committee acts as a mechanism that will immediately elevate corruption instances to the remit of the highest echelons of government. In so doing, the Kingdom is sending a strong message that it will no longer turn a blind eye to practices that compromise its financial system or rule of law.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">The new Supreme Committee will have vastly advanced investigative and prosecutorial powers, including the capacity to issue arrest warrants and order interim measures such as issuing travel bans and asset freezing orders. This is a critical limitation of the existing National Anti-Corruption Commission, more commonly known as Nazaha, which was established in 2012 and has limited capacity, despite its function as the primary recipient of reports of corrupt activity. The new committee will not replace Nazaha, which will continue to target the protection of national integrity, investigate instances of graft in government contracts and refer any incidents to the relevant authorities and public prosecution as and when necessary.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">By coordinating the activities of both the Supreme Committee and Nazaha, the efficacy of existing measures will be boosted by covering a wider scope of prosecutorial powers, increased authority with which to pursue perpetrators, and greater scrutiny through public awareness.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Specialised Anti-corruption Units Within the Public Prosecution Department</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">As an additional measure, the Saudi government announced as recently as March 2018 that it had established new specialised anti-corruption units within the Public Prosecution. Cases prosecuted by these units would be carried out unde</p>\r\n<p dir=\"LTR\" align=\"LEFT\">r the direct oversight of the Attorney General, once again demonstrating the paramount importance of corruption-related cases. Though it is unclear when the dedicated units will become operational, in creating this new advanced capacity the Saudi government has improved its ability to investigate and prosecute corrupt activity and, in so doing, will add an extra deterrent against illicit practices.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Whistleblower Culture</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">Whistleblower protection is a significant point of departure in many regimes across the globe. Whilst some Western systems, such as the US, actively promote whistleblowing activity through substantial financial incentives, most countries in the Middle East have thus far been slow to introduce formal protection for whistleblowers, preferring instead to rely on a positive reporting duty and conscionable actions by citizens.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">In this context, Saudi Arabia’s more proactive approach appears as an outlier. Article 17 of the Anti-Bribery Law provides for rewards for information substantiating an offence. Any person who is not a briber, or an accomplice, and who provides incriminating information substantiating any offence set out in Anti-Bribery Law, shall receive a reward not less than five thousand riyals (about USD 1,350) and not more than half of the money confiscated. There may be scope for a higher reward to be approved in appropriate circumstances.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">In addition, King Salman’s recent order in May 2018 to provide whistle blower protection is progressive in its outlook and signifies Saudi Arabia’s willingness to accede to international standards of rights and transparency when it comes to prosecuting corruption crimes. If Saudi Arabia is mindful of the risks posed by the potential for spurious claims and introduces adequate measures to prevent abuse of the reporting system, whistle blower protection is yet a further measure that will likely serve to reinforce the culture of zero tolerance that Saudi Arabia is attempting to cultivate.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Impending Amendments to the Anti-Bribery Law</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">On 2 July 2018, Saudi Arabia’s Shoura (Consultative) Council approved draft amendments to the Anti-Bribery Law. The changes, which are yet to be implemented, are reportedly aimed at providing enhanced protection to public utilities through sound prosecution procedures and severe punishment for offences, as well as further enshrining the principles and commitments contained in the United Nations Convention Against Corruption (UNCAC). At present, the extent and exact nature of the amendments are unknown, but once officially passed into law, they have the potential to radically modernise Saudi Arabia’s anti-bribery legislation. This critical development warrants close attention over the coming months as the process to implementation progresses, and could assist investors in assessing the long-term outlook for Saudi Arabia’s economic integrity.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong><img class=\"aligncenter wp-image-8160 \" src=\"http://www.tamimi.com/wp-content/uploads/2018/08/LKM.jpg\" alt=\"\" width=\"1104\" height=\"418\" />\r\n</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>A Weather Eye on the Horizon: Is Further Change an Inevitability?</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">Anti-corruption measures are an ancillary part of the legal reform process in KSA, but do not represent the totality of the country’s ongoing transition. New money-laundering laws passed in October 2017 are emblematic of the Kingdom’s resolve to eradicate illicit practices from its system. Corruption is symptomatic of countries where there is weak rule of law, but Saudi Arabia’s legal fortifications will go a long way to stamping out the nexus of criminal behaviour that facilitates and drives corruption trends. These are important contributory factors that should be considered by foreign investors when making an assessment of Saudi Arabia’s economic security.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">The changes that have already been implemented will only improve the prognosis of anti-corruption in Saudi Arabia. The continued momentum garnered from these initiatives will drive awareness of corruption problems, aided by the combined activity of Nazaha and the newly formed Supreme Committee for Anti-Corruption.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">This is a pivotal time for Saudi Arabia and the long-term outlook is positive – there is already evidence of widespread reform to protect the Kingdom’s economic stability and integrity and address systemic weaknesses. Simultaneously, the changes that have been gradually introduced by Saudi Arabia’s General Investment Authority (SAGIA) since 2015 to liberalise the national economy and provide space for full foreign ownership in key sectors, are creating new incentive for foreign investors to tap into the largest market in the Middle East.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">Equally, investors must strike the appropriate balance between caution and enthusiasm when encountering new opportunities in the market. Corruption challenges are persistent and pervasive and will require sustained redress for the foreseeable future. Though it is yet undetermined what new mechanisms and measures may be deployed in the Kingdom in future, it is likely that subsequent steps taken to quash illicit practices will have considerable consequences for domestic and foreign investors alike. This will require that foreign investors understand the legal framework and secure their interests against inevitable shifts in the Saudi market as reform measures revolutionise the domestic business culture.</p>\r\nOverall, however, Saudi Arabia’s recent multifaceted approach to reform has created the perfect storm for investors and, with an impending multitude of investment projects, businesses have a prime opportunity to invest at the leading edge of FDI, assured that corrupt practices are not operating with impunity.\r\n\r\n<img class=\"aligncenter wp-image-8154 size-full\" src=\"http://www.tamimi.com/wp-content/uploads/2018/08/shutterstock_754968694-Converted.png\" alt=\"\" width=\"2105\" height=\"972\" />'),
(278013, 26779, 'ClientIP', '86.98.5.18'),
(278014, 26779, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_6) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(278015, 26779, 'CurrentUserID', '8'),
(278016, 26779, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(278017, 26780, 'PostID', '7939'),
(278018, 26780, 'PostType', 'law_update_articles'),
(278019, 26780, 'PostTitle', 'The Calm After the Storm: Saudi Arabia’s Anti-Corruption Tornado and the Investor Impact'),
(278020, 26780, 'PostStatus', 'publish'),
(278021, 26780, 'PostDate', '2018-08-01 07:41:29'),
(278022, 26780, 'PostUrl', 'http://www.tamimi.com/law-update-articles/the-calm-after-the-storm-saudi-arabias-anti-corruption-tornado-and-the-investor-impact/'),
(278023, 26780, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=7939&amp;action=edit'),
(278024, 26780, 'ClientIP', '86.98.5.18'),
(278025, 26780, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_6) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(278026, 26780, 'CurrentUserID', '8'),
(278027, 26780, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(278028, 26781, 'PostID', '7939'),
(278029, 26781, 'PostType', 'law_update_articles'),
(278030, 26781, 'PostTitle', 'The Calm After the Storm: Saudi Arabia’s Anti-Corruption Tornado and the Investor Impact'),
(278031, 26781, 'PostStatus', 'publish'),
(278032, 26781, 'PostDate', '2018-08-01 07:41:29'),
(278033, 26781, 'PostUrl', 'https://www.tamimi.com/law-update-articles/the-calm-after-the-storm-saudi-arabias-anti-corruption-tornado-and-the-investor-impact/'),
(278034, 26781, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=7939&amp;action=edit'),
(278035, 26781, 'ClientIP', '86.98.5.18'),
(278036, 26781, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_6) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(278037, 26781, 'CurrentUserID', '8'),
(278038, 26781, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(278039, 26782, 'PostID', '7939'),
(278040, 26782, 'PostType', 'law_update_articles'),
(278041, 26782, 'PostTitle', 'The Calm After the Storm: Saudi Arabia’s Anti-Corruption Tornado and the Investor Impact'),
(278042, 26782, 'PostStatus', 'publish'),
(278043, 26782, 'PostDate', '2018-08-01 07:41:29'),
(278044, 26782, 'PostUrl', 'http://www.tamimi.com/law-update-articles/the-calm-after-the-storm-saudi-arabias-anti-corruption-tornado-and-the-investor-impact/'),
(278045, 26782, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=7939&amp;action=edit'),
(278046, 26782, 'ClientIP', '86.98.5.18'),
(278047, 26782, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_6) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(278048, 26782, 'CurrentUserID', '8'),
(278049, 26782, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(278050, 26783, 'PostID', '7939'),
(278051, 26783, 'PostTitle', 'The Calm After the Storm: Saudi Arabia’s Anti-Corruption Tornado and the Investor Impact'),
(278052, 26783, 'PostStatus', 'publish'),
(278053, 26783, 'PostType', 'law_update_articles'),
(278054, 26783, 'PostDate', '2018-08-01 07:41:29'),
(278055, 26783, 'PostUrl', 'http://www.tamimi.com/law-update-articles/the-calm-after-the-storm-saudi-arabias-anti-corruption-tornado-and-the-investor-impact/'),
(278056, 26783, 'MetaID', '223266'),
(278057, 26783, 'MetaKey', 'content');
INSERT INTO `tm_wsal_metadata` (`id`, `occurrence_id`, `name`, `value`) VALUES
(278058, 26783, 'MetaValueNew', 'Saudi Arabia is undergoing significant reform but, beyond the maelstrom of political speculation and conjecture, what are the practical and legal implications of the anti-corruption drive for investors?\r\n<p dir=\"LTR\" align=\"LEFT\">Saudi Arabia has seen tumultuous reform in the last 12 months as Crown Prince Mohammed bin Salman has sought to propel Saudi Arabia towards Vision 2030. International attention has been riveted to the government’s surging anti-corruption drive since a number of high-profile individuals were detained on corruption charges towards the end of 2017. Much of this attention, however, has been tangential, without providing clear insight into what impact such radical measures will have on the country’s legal framework and business climate.</p>\r\n&nbsp;\r\n\r\n<img class=\"aligncenter size-full wp-image-8151\" src=\"http://www.tamimi.com/wp-content/uploads/2018/08/WQA-01.png\" alt=\"\" width=\"2501\" height=\"1288\" />\r\n<p dir=\"LTR\" align=\"LEFT\"><strong> </strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>A Favourable Forecast? The Business Outlook on Anti-Corruption</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">The extent and boldness of the recent measures taken in Saudi Arabia are indicative of the government’s resolve to eliminate corruption in the system. The Kingdom has been signatory to the United National Convention Against Corruption (UNCAC) since 2004, though it only ratified the agreement in 2013. The events that have garnered so much international attention are only the latest in a long-term initiative to address corrupt practices in the business sector. Between 2012 and 2017, Saudi Arabia has improved its score on the Transparency International Corruption Perceptions Index (CPI) from 44 to 49. Whilst this score still reflects significant room for improvement, it also charts measurable progress in a region that continues to face drastic change, and provides impetus for the more recent measures that clearly demonstrate the elevated priority of anti-corruption reform.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">In order for the Kingdom to benefit from its drive for sustainability and prosperity, however, its determination to eradicate corruption must be symbiotic with its ability to assure investor confidence. The zero-tolerance approach that has surfaced over the past year has the potential to greatly improve the integrity of Saudi Arabia’s business market, but lingering concerns surround residual corruption with certain businesses continuing to question the feasibility and longevity of trading in the Kingdom.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">The United Nations Conference on Trade and Development (UNCTD) World Investment Report 2018 suggests that, in the short term at least, the anti-corruption drive has done little to improve investor confidence and may even have exacerbated feelings of uncertainty. Inward Foreign Direct Investment (FDI) flows have fallen by more than 80% between 2016 and 2017. Whilst this trend cannot be entirely attributed to the anti-corruption sweep that happened late in the final quarter of the year, it is certainly likely to have been a contributory factor in unsettling investor confidence. From a long-term perspective, however, efforts to level the playing field in Saudi Arabia may bring fairer weather to businesses as the obstacles associated with pervasive corruption are gradually eliminated from the system.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">Saudi Arabia is far from being alone in its fight against corruption; it is one of the most prevalent and pressing issues facing systems across the globe, and countries with endemic corruption problems face an almost insurmountable challenge to attract foreign investment. At this nascent stage, it would be premature to speculate as to how other Middle Eastern countries will respond to the Kingdom’s efforts, but the most desirable outcome would be for neighbouring countries to become emboldened in their own anti-corruption efforts. The UAE already stands as the regional outlier in anti-corruption efforts, with a CPI 2017 ranking of 21st in the world, comparable to many leading international jurisdictions. The combined efforts of both Saudi Arabia and the UAE could be instrumental in forging a clear path to greater transparency for other afflicted countries in the Middle East.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Staying Dry: Legal Safeguards Against Corruption In The Kingdom</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">The primary anti-corruption provisions are provided by the anti-bribery law issued by Royal Decree No. M/36 of 29-Dhu al-Hijjah-1412 (corresponding to 30 June 1996) (the \"Anti-Bribery Law\"). More recently, a decree was issued setting out rules relating to gifts for public officials (Decree No. 60 dated 18 Safar 1437H (corresponding to 1 December 2015) (the \"Rules on Gifts to Officials\" or the \"Rules\").</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Bribery of Public Officials</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">The Anti-Bribery Law is primarily focused on public servants. In order to maintain maximum protection for its public sector, the definition is intentionally broad, extending to personnel of joint stock companies, along with their board members and directors. It may also capture private sector individuals who are working on government-related projects, such as consultants to government projects, including temporary employees, experts appointed by the government or judiciary, or even employees of private companies contracted to provide public services. Employees of joint stock companies are also subject to the Anti-Bribery Law, as well as employees of companies and sole proprietorships engaged in banking services.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">The Anti-Bribery Law broadly defines a bribee as any public servant who solicits, accepts or receives for himself or for others, a gift or payment of any sort, or a promise thereof, as consideration for any act that impinges on the integrity of office. Defences against such practices are fortified by the absence of any exemption, caveat or even significant qualifying criteria for the type of act that could invoke bribery provisions. Any act can be considered corrupt, regardless of its legitimacy, whether it is a positive act or an omission, whether it has been done in the absence of a prior agreement, and even where it involves using the influence attached to a public office to gain benefit, rather than the performance of a relevant duty.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">Given the traditionally prominent role of the government in the national economy, the Anti-Bribery Law does provide relatively wide protection, despite the obvious lack of corresponding safeguards applicable to the private sector. Privatisation targets encapsulated by Vision 2030, however, necessitate more complete protection and new measures that target both the public and private sector are a requirement going forward.</p>\r\n<strong><img class=\"aligncenter wp-image-8162 \" src=\"http://www.tamimi.com/wp-content/uploads/2018/08/weds.jpg\" alt=\"\" width=\"1146\" height=\"671\" /></strong>\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Penalties and Enforcement</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">Under the Anti-Bribery Law, penalties for the offences set out above can reach maximum penalties of imprisonment for a term not exceeding ten years and/or a fine not exceeding one million riyals (about USD 275,000).</p>\r\n<p dir=\"LTR\" align=\"LEFT\">Along with the specific penalties applicable to public servants who accept a bribe, it should be noted that the Anti-Bribery Law provides for the person offering the bribe (whether it is accepted or not), and any accomplice, to be susceptible to corresponding punishments.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">To protect a culture of respect for public officials, conviction on bribery offences also leads to dismissal and a bar from public office for a minimum of five years. In an attempt to prevent perpetrators from benefitting from the proceeds of crime, the Anti Bribery Law provides that any money, benefit or privilege derived from committal of the offence be confiscated wherever possible.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Gifts and Hospitality</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">No exemptions are provided for gifts and hospitality in the Anti-Bribery Law. Any benefit or privilege obtained by the bribee, regardless of its type or designation, whether material or otherwise, shall be considered a (prohibited) gift or promise. This has led to confusion in the past, as conventional business practices that would be widely accepted in other systems appeared to invoke the strict anti-bribery restrictions.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">This matter was somewhat elucidated with the passing of the Rules on Gifts to Officials. Pursuant to these Rules, an official may accept gifts, given at visits and official occasions or at receptions of official guests, in accordance with custom and the courtesy protocols of such visits and occasions, though they cannot be cash and must be conventional in the context in which it is given. Crucially, businesses must be cognisant that generally, when reviewing the appositeness of a gift, the authorities will consider a number of contextual factors, including the proximity of the gift-giving to any relevant business deal, common courtesy practices of the firm in question, proportionality of the gift to conventional customs, and the appropriateness of the benefit given.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">Though further provisions on the permissibility of certain types of gifts are outlined in the Rules, gifts and hospitality continue to be point of concern for business and can prove problematic in a culture where generosity is an ever-present feature of relations.</p>\r\n<img class=\"aligncenter wp-image-8157 \" src=\"http://www.tamimi.com/wp-content/uploads/2018/08/shutterstock_359012771-Converted-01.jpg\" alt=\"\" width=\"1096\" height=\"490\" />\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Exposure for Corporate Entities</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">Significantly, where the manager or any employee of a private company is convicted of any offence under the Anti-Bribery Law, and the offence was committed for the benefit of such company, the law provides for a fine not exceeding ten times the value of the bribe and/or a ban from entering into public procurement or project contracts of at least 5 years. The briber can be exempted from punishment if he informs the authorities prior to the discovery of the offence, and this may provide some means by which corporate entities can limit their exposure upon becoming aware of any apparent offences under the Anti-Bribery Law.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Preparing for the Tempest: Bolstering Defences Ahead Of Reform</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">From a strategic perspective, since bribery is rarely an isolated issue, responses need to be thorough and comprehensive; part of an overarching coordinated national strategy that provides protection across an entire economic system and all branches of government. In order to ensure that such strategies are effective and aligned across institutions and businesses, they require constant monitoring and enforcement by a dedicated and independent authority, Where these institutions also act as the recipient in a sound and efficient reporting mechanism, the presence of a clear and trustworthy process increases the confidence of international investors.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">Aside from the well-publicised arrests, Saudi Arabia’s corruption reform has extended to measures in other parts of its anti-corruption framework that have more sustainable implications for how it will address corrupt practices in future. These bold new mechanisms also enhance the country’s invigorated anti-corruption culture, which marks an abrupt departure from its previous presumed reticence on corruption matters.</p>\r\n<img class=\"aligncenter wp-image-8161 \" src=\"http://www.tamimi.com/wp-content/uploads/2018/08/fddsda.jpg\" alt=\"\" width=\"997\" height=\"617\" />\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Newly-formed Supreme Committee for Anti-Corruption</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">The formation of the Supreme Committee is indicative of the greater strategic importance of anti-graft efforts to the country’s wider reform programme. Chaired by the Crown Prince and comprised of high-ranking officials from various sectors of governance, including security, finance and existing anti-corruption bodies, the Committee acts as a mechanism that will immediately elevate corruption instances to the remit of the highest echelons of government. In so doing, the Kingdom is sending a strong message that it will no longer turn a blind eye to practices that compromise its financial system or rule of law.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">The new Supreme Committee will have vastly advanced investigative and prosecutorial powers, including the capacity to issue arrest warrants and order interim measures such as issuing travel bans and asset freezing orders. This is a critical limitation of the existing National Anti-Corruption Commission, more commonly known as Nazaha, which was established in 2012 and has limited capacity, despite its function as the primary recipient of reports of corrupt activity. The new committee will not replace Nazaha, which will continue to target the protection of national integrity, investigate instances of graft in government contracts and refer any incidents to the relevant authorities and public prosecution as and when necessary.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">By coordinating the activities of both the Supreme Committee and Nazaha, the efficacy of existing measures will be boosted by covering a wider scope of prosecutorial powers, increased authority with which to pursue perpetrators, and greater scrutiny through public awareness.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Specialised Anti-corruption Units Within the Public Prosecution Department</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">As an additional measure, the Saudi government announced as recently as March 2018 that it had established new specialised anti-corruption units within the Public Prosecution. Cases prosecuted by these units would be carried out under the direct oversight of the Attorney General, once again demonstrating the paramount importance of corruption-related cases. Though it is unclear when the dedicated units will become operational, in creating this new advanced capacity the Saudi government has improved its ability to investigate and prosecute corrupt activity and, in so doing, will add an extra deterrent against illicit practices.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Whistleblower Culture</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">Whistleblower protection is a significant point of departure in many regimes across the globe. Whilst some Western systems, such as the US, actively promote whistleblowing activity through substantial financial incentives, most countries in the Middle East have thus far been slow to introduce formal protection for whistleblowers, preferring instead to rely on a positive reporting duty and conscionable actions by citizens.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">In this context, Saudi Arabia’s more proactive approach appears as an outlier. Article 17 of the Anti-Bribery Law provides for rewards for information substantiating an offence. Any person who is not a briber, or an accomplice, and who provides incriminating information substantiating any offence set out in Anti-Bribery Law, shall receive a reward not less than five thousand riyals (about USD 1,350) and not more than half of the money confiscated. There may be scope for a higher reward to be approved in appropriate circumstances.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">In addition, King Salman’s recent order in May 2018 to provide whistle blower protection is progressive in its outlook and signifies Saudi Arabia’s willingness to accede to international standards of rights and transparency when it comes to prosecuting corruption crimes. If Saudi Arabia is mindful of the risks posed by the potential for spurious claims and introduces adequate measures to prevent abuse of the reporting system, whistle blower protection is yet a further measure that will likely serve to reinforce the culture of zero tolerance that Saudi Arabia is attempting to cultivate.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Impending Amendments to the Anti-Bribery Law</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">On 2 July 2018, Saudi Arabia’s Shoura (Consultative) Council approved draft amendments to the Anti-Bribery Law. The changes, which are yet to be implemented, are reportedly aimed at providing enhanced protection to public utilities through sound prosecution procedures and severe punishment for offences, as well as further enshrining the principles and commitments contained in the United Nations Convention Against Corruption (UNCAC). At present, the extent and exact nature of the amendments are unknown, but once officially passed into law, they have the potential to radically modernise Saudi Arabia’s anti-bribery legislation. This critical development warrants close attention over the coming months as the process to implementation progresses, and could assist investors in assessing the long-term outlook for Saudi Arabia’s economic integrity.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong><img class=\"aligncenter wp-image-8160 \" src=\"http://www.tamimi.com/wp-content/uploads/2018/08/LKM.jpg\" alt=\"\" width=\"1104\" height=\"418\" />\r\n</strong></p>\r\n&nbsp;<p dir=\"LTR\" align=\"LEFT\"><strong>A Weather Eye on the Horizon: Is Further Change an Inevitability?</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">Anti-corruption measures are an ancillary part of the legal reform process in KSA, but do not represent the totality of the country’s ongoing transition. New money-laundering laws passed in October 2017 are emblematic of the Kingdom’s resolve to eradicate illicit practices from its system. Corruption is symptomatic of countries where there is weak rule of law, but Saudi Arabia’s legal fortifications will go a long way to stamping out the nexus of criminal behaviour that facilitates and drives corruption trends. These are important contributory factors that should be considered by foreign investors when making an assessment of Saudi Arabia’s economic security.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">The changes that have already been implemented will only improve the prognosis of anti-corruption in Saudi Arabia. The continued momentum garnered from these initiatives will drive awareness of corruption problems, aided by the combined activity of Nazaha and the newly formed Supreme Committee for Anti-Corruption.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">This is a pivotal time for Saudi Arabia and the long-term outlook is positive – there is already evidence of widespread reform to protect the Kingdom’s economic stability and integrity and address systemic weaknesses. Simultaneously, the changes that have been gradually introduced by Saudi Arabia’s General Investment Authority (SAGIA) since 2015 to liberalise the national economy and provide space for full foreign ownership in key sectors, are creating new incentive for foreign investors to tap into the largest market in the Middle East.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">Equally, investors must strike the appropriate balance between caution and enthusiasm when encountering new opportunities in the market. Corruption challenges are persistent and pervasive and will require sustained redress for the foreseeable future. Though it is yet undetermined what new mechanisms and measures may be deployed in the Kingdom in future, it is likely that subsequent steps taken to quash illicit practices will have considerable consequences for domestic and foreign investors alike. This will require that foreign investors understand the legal framework and secure their interests against inevitable shifts in the Saudi market as reform measures revolutionise the domestic business culture.</p>\r\nOverall, however, Saudi Arabia’s recent multifaceted approach to reform has created the perfect storm for investors and, with an impending multitude of investment projects, businesses have a prime opportunity to invest at the leading edge of FDI, assured that corrupt practices are not operating with impunity.\r\n\r\n<img class=\"aligncenter wp-image-8154 size-full\" src=\"http://www.tamimi.com/wp-content/uploads/2018/08/shutterstock_754968694-Converted.png\" alt=\"\" width=\"2105\" height=\"972\" />'),
(278059, 26783, 'MetaValueOld', 'Saudi Arabia is undergoing significant reform but, beyond the maelstrom of political speculation and conjecture, what are the practical and legal implications of the anti-corruption drive for investors?\r\n<p dir=\"LTR\" align=\"LEFT\">Saudi Arabia has seen tumultuous reform in the last 12 months as Crown Prince Mohammed bin Salman has sought to propel Saudi Arabia towards Vision 2030. International attention has been riveted to the government’s surging anti-corruption drive since a number of high-profile individuals were detained on corruption charges towards the end of 2017. Much of this attention, however, has been tangential, without providing clear insight into what impact such radical measures will have on the country’s legal framework and business climate.</p>\r\n&nbsp;\r\n\r\n<img class=\"aligncenter size-full wp-image-8151\" src=\"http://www.tamimi.com/wp-content/uploads/2018/08/WQA-01.png\" alt=\"\" width=\"2501\" height=\"1288\" />\r\n<p dir=\"LTR\" align=\"LEFT\"><strong> </strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>A Favourable Forecast? The Business Outlook on Anti-Corruption</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">The extent and boldness of the recent measures taken in Saudi Arabia are indicative of the government’s resolve to eliminate corruption in the system. The Kingdom has been signatory to the United National Convention Against Corruption (UNCAC) since 2004, though it only ratified the agreement in 2013. The events that have garnered so much international attention are only the latest in a long-term initiative to address corrupt practices in the business sector. Between 2012 and 2017, Saudi Arabia has improved its score on the Transparency International Corruption Perceptions Index (CPI) from 44 to 49. Whilst this score still reflects significant room for improvement, it also charts measurable progress in a region that continues to face drastic change, and provides impetus for the more recent measures that clearly demonstrate the elevated priority of anti-corruption reform.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">In order for the Kingdom to benefit from its drive for sustainability and prosperity, however, its determination to eradicate corruption must be symbiotic with its ability to assure investor confidence. The zero-tolerance approach that has surfaced over the past year has the potential to greatly improve the integrity of Saudi Arabia’s business market, but lingering concerns surround residual corruption with certain businesses continuing to question the feasibility and longevity of trading in the Kingdom.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">The United Nations Conference on Trade and Development (UNCTD) World Investment Report 2018 suggests that, in the short term at least, the anti-corruption drive has done little to improve investor confidence and may even have exacerbated feelings of uncertainty. Inward Foreign Direct Investment (FDI) flows have fallen by more than 80% between 2016 and 2017. Whilst this trend cannot be entirely attributed to the anti-corruption sweep that happened late in the final quarter of the year, it is certainly likely to have been a contributory factor in unsettling investor confidence. From a long-term perspective, however, efforts to level the playing field in Saudi Arabia may bring fairer weather to businesses as the obstacles associated with pervasive corruption are gradually eliminated from the system.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">Saudi Arabia is far from being alone in its fight against corruption; it is one of the most prevalent and pressing issues facing systems across the globe, and countries with endemic corruption problems face an almost insurmountable challenge to attract foreign investment. At this nascent stage, it would be premature to speculate as to how other Middle Eastern countries will respond to the Kingdom’s efforts, but the most desirable outcome would be for neighbouring countries to become emboldened in their own anti-corruption efforts. The UAE already stands as the regional outlier in anti-corruption efforts, with a CPI 2017 ranking of 21st in the world, comparable to many leading international jurisdictions. The combined efforts of both Saudi Arabia and the UAE could be instrumental in forging a clear path to greater transparency for other afflicted countries in the Middle East.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Staying Dry: Legal Safeguards Against Corruption In The Kingdom</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">The primary anti-corruption provisions are provided by the anti-bribery law issued by Royal Decree No. M/36 of 29-Dhu al-Hijjah-1412 (corresponding to 30 June 1996) (the \"Anti-Bribery Law\"). More recently, a decree was issued setting out rules relating to gifts for public officials (Decree No. 60 dated 18 Safar 1437H (corresponding to 1 December 2015) (the \"Rules on Gifts to Officials\" or the \"Rules\").</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Bribery of Public Officials</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">The Anti-Bribery Law is primarily focused on public servants. In order to maintain maximum protection for its public sector, the definition is intentionally broad, extending to personnel of joint stock companies, along with their board members and directors. It may also capture private sector individuals who are working on government-related projects, such as consultants to government projects, including temporary employees, experts appointed by the government or judiciary, or even employees of private companies contracted to provide public services. Employees of joint stock companies are also subject to the Anti-Bribery Law, as well as employees of companies and sole proprietorships engaged in banking services.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">The Anti-Bribery Law broadly defines a bribee as any public servant who solicits, accepts or receives for himself or for others, a gift or payment of any sort, or a promise thereof, as consideration for any act that impinges on the integrity of office. Defences against such practices are fortified by the absence of any exemption, caveat or even significant qualifying criteria for the type of act that could invoke bribery provisions. Any act can be considered corrupt, regardless of its legitimacy, whether it is a positive act or an omission, whether it has been done in the absence of a prior agreement, and even where it involves using the influence attached to a public office to gain benefit, rather than the performance of a relevant duty.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">Given the traditionally prominent role of the government in the national economy, the Anti-Bribery Law does provide relatively wide protection, despite the obvious lack of corresponding safeguards applicable to the private sector. Privatisation targets encapsulated by Vision 2030, however, necessitate more complete protection and new measures that target both the public and private sector are a requirement going forward.</p>\r\n<strong><img class=\"aligncenter wp-image-8162 \" src=\"http://www.tamimi.com/wp-content/uploads/2018/08/weds.jpg\" alt=\"\" width=\"1146\" height=\"671\" /></strong>\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Penalties and Enforcement</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">Under the Anti-Bribery Law, penalties for the offences set out above can reach maximum penalties of imprisonment for a term not exceeding ten years and/or a fine not exceeding one million riyals (about USD 275,000).</p>\r\n<p dir=\"LTR\" align=\"LEFT\">Along with the specific penalties applicable to public servants who accept a bribe, it should be noted that the Anti-Bribery Law provides for the person offering the bribe (whether it is accepted or not), and any accomplice, to be susceptible to corresponding punishments.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">To protect a culture of respect for public officials, conviction on bribery offences also leads to dismissal and a bar from public office for a minimum of five years. In an attempt to prevent perpetrators from benefitting from the proceeds of crime, the Anti Bribery Law provides that any money, benefit or privilege derived from committal of the offence be confiscated wherever possible.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Gifts and Hospitality</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">No exemptions are provided for gifts and hospitality in the Anti-Bribery Law. Any benefit or privilege obtained by the bribee, regardless of its type or designation, whether material or otherwise, shall be considered a (prohibited) gift or promise. This has led to confusion in the past, as conventional business practices that would be widely accepted in other systems appeared to invoke the strict anti-bribery restrictions.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">This matter was somewhat elucidated with the passing of the Rules on Gifts to Officials. Pursuant to these Rules, an official may accept gifts, given at visits and official occasions or at receptions of official guests, in accordance with custom and the courtesy protocols of such visits and occasions, though they cannot be cash and must be conventional in the context in which it is given. Crucially, businesses must be cognisant that generally, when reviewing the appositeness of a gift, the authorities will consider a number of contextual factors, including the proximity of the gift-giving to any relevant business deal, common courtesy practices of the firm in question, proportionality of the gift to conventional customs, and the appropriateness of the benefit given.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">Though further provisions on the permissibility of certain types of gifts are outlined in the Rules, gifts and hospitality continue to be point of concern for business and can prove problematic in a culture where generosity is an ever-present feature of relations.</p>\r\n<img class=\"aligncenter wp-image-8157 \" src=\"http://www.tamimi.com/wp-content/uploads/2018/08/shutterstock_359012771-Converted-01.jpg\" alt=\"\" width=\"1096\" height=\"490\" />\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Exposure for Corporate Entities</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">Significantly, where the manager or any employee of a private company is convicted of any offence under the Anti-Bribery Law, and the offence was committed for the benefit of such company, the law provides for a fine not exceeding ten times the value of the bribe and/or a ban from entering into public procurement or project contracts of at least 5 years. The briber can be exempted from punishment if he informs the authorities prior to the discovery of the offence, and this may provide some means by which corporate entities can limit their exposure upon becoming aware of any apparent offences under the Anti-Bribery Law.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Preparing for the Tempest: Bolstering Defences Ahead Of Reform</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">From a strategic perspective, since bribery is rarely an isolated issue, responses need to be thorough and comprehensive; part of an overarching coordinated national strategy that provides protection across an entire economic system and all branches of government. In order to ensure that such strategies are effective and aligned across institutions and businesses, they require constant monitoring and enforcement by a dedicated and independent authority, Where these institutions also act as the recipient in a sound and efficient reporting mechanism, the presence of a clear and trustworthy process increases the confidence of international investors.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">Aside from the well-publicised arrests, Saudi Arabia’s corruption reform has extended to measures in other parts of its anti-corruption framework that have more sustainable implications for how it will address corrupt practices in future. These bold new mechanisms also enhance the country’s invigorated anti-corruption culture, which marks an abrupt departure from its previous presumed reticence on corruption matters.</p>\r\n<img class=\"aligncenter wp-image-8161 \" src=\"http://www.tamimi.com/wp-content/uploads/2018/08/fddsda.jpg\" alt=\"\" width=\"997\" height=\"617\" />\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Newly-formed Supreme Committee for Anti-Corruption</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">The formation of the Supreme Committee is indicative of the greater strategic importance of anti-graft efforts to the country’s wider reform programme. Chaired by the Crown Prince and comprised of high-ranking officials from various sectors of governance, including security, finance and existing anti-corruption bodies, the Committee acts as a mechanism that will immediately elevate corruption instances to the remit of the highest echelons of government. In so doing, the Kingdom is sending a strong message that it will no longer turn a blind eye to practices that compromise its financial system or rule of law.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">The new Supreme Committee will have vastly advanced investigative and prosecutorial powers, including the capacity to issue arrest warrants and order interim measures such as issuing travel bans and asset freezing orders. This is a critical limitation of the existing National Anti-Corruption Commission, more commonly known as Nazaha, which was established in 2012 and has limited capacity, despite its function as the primary recipient of reports of corrupt activity. The new committee will not replace Nazaha, which will continue to target the protection of national integrity, investigate instances of graft in government contracts and refer any incidents to the relevant authorities and public prosecution as and when necessary.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">By coordinating the activities of both the Supreme Committee and Nazaha, the efficacy of existing measures will be boosted by covering a wider scope of prosecutorial powers, increased authority with which to pursue perpetrators, and greater scrutiny through public awareness.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Specialised Anti-corruption Units Within the Public Prosecution Department</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">As an additional measure, the Saudi government announced as recently as March 2018 that it had established new specialised anti-corruption units within the Public Prosecution. Cases prosecuted by these units would be carried out unde</p>\r\n<p dir=\"LTR\" align=\"LEFT\">r the direct oversight of the Attorney General, once again demonstrating the paramount importance of corruption-related cases. Though it is unclear when the dedicated units will become operational, in creating this new advanced capacity the Saudi government has improved its ability to investigate and prosecute corrupt activity and, in so doing, will add an extra deterrent against illicit practices.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Whistleblower Culture</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">Whistleblower protection is a significant point of departure in many regimes across the globe. Whilst some Western systems, such as the US, actively promote whistleblowing activity through substantial financial incentives, most countries in the Middle East have thus far been slow to introduce formal protection for whistleblowers, preferring instead to rely on a positive reporting duty and conscionable actions by citizens.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">In this context, Saudi Arabia’s more proactive approach appears as an outlier. Article 17 of the Anti-Bribery Law provides for rewards for information substantiating an offence. Any person who is not a briber, or an accomplice, and who provides incriminating information substantiating any offence set out in Anti-Bribery Law, shall receive a reward not less than five thousand riyals (about USD 1,350) and not more than half of the money confiscated. There may be scope for a higher reward to be approved in appropriate circumstances.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">In addition, King Salman’s recent order in May 2018 to provide whistle blower protection is progressive in its outlook and signifies Saudi Arabia’s willingness to accede to international standards of rights and transparency when it comes to prosecuting corruption crimes. If Saudi Arabia is mindful of the risks posed by the potential for spurious claims and introduces adequate measures to prevent abuse of the reporting system, whistle blower protection is yet a further measure that will likely serve to reinforce the culture of zero tolerance that Saudi Arabia is attempting to cultivate.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Impending Amendments to the Anti-Bribery Law</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">On 2 July 2018, Saudi Arabia’s Shoura (Consultative) Council approved draft amendments to the Anti-Bribery Law. The changes, which are yet to be implemented, are reportedly aimed at providing enhanced protection to public utilities through sound prosecution procedures and severe punishment for offences, as well as further enshrining the principles and commitments contained in the United Nations Convention Against Corruption (UNCAC). At present, the extent and exact nature of the amendments are unknown, but once officially passed into law, they have the potential to radically modernise Saudi Arabia’s anti-bribery legislation. This critical development warrants close attention over the coming months as the process to implementation progresses, and could assist investors in assessing the long-term outlook for Saudi Arabia’s economic integrity.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong><img class=\"aligncenter wp-image-8160 \" src=\"http://www.tamimi.com/wp-content/uploads/2018/08/LKM.jpg\" alt=\"\" width=\"1104\" height=\"418\" />\r\n</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>A Weather Eye on the Horizon: Is Further Change an Inevitability?</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">Anti-corruption measures are an ancillary part of the legal reform process in KSA, but do not represent the totality of the country’s ongoing transition. New money-laundering laws passed in October 2017 are emblematic of the Kingdom’s resolve to eradicate illicit practices from its system. Corruption is symptomatic of countries where there is weak rule of law, but Saudi Arabia’s legal fortifications will go a long way to stamping out the nexus of criminal behaviour that facilitates and drives corruption trends. These are important contributory factors that should be considered by foreign investors when making an assessment of Saudi Arabia’s economic security.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">The changes that have already been implemented will only improve the prognosis of anti-corruption in Saudi Arabia. The continued momentum garnered from these initiatives will drive awareness of corruption problems, aided by the combined activity of Nazaha and the newly formed Supreme Committee for Anti-Corruption.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">This is a pivotal time for Saudi Arabia and the long-term outlook is positive – there is already evidence of widespread reform to protect the Kingdom’s economic stability and integrity and address systemic weaknesses. Simultaneously, the changes that have been gradually introduced by Saudi Arabia’s General Investment Authority (SAGIA) since 2015 to liberalise the national economy and provide space for full foreign ownership in key sectors, are creating new incentive for foreign investors to tap into the largest market in the Middle East.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">Equally, investors must strike the appropriate balance between caution and enthusiasm when encountering new opportunities in the market. Corruption challenges are persistent and pervasive and will require sustained redress for the foreseeable future. Though it is yet undetermined what new mechanisms and measures may be deployed in the Kingdom in future, it is likely that subsequent steps taken to quash illicit practices will have considerable consequences for domestic and foreign investors alike. This will require that foreign investors understand the legal framework and secure their interests against inevitable shifts in the Saudi market as reform measures revolutionise the domestic business culture.</p>\r\nOverall, however, Saudi Arabia’s recent multifaceted approach to reform has created the perfect storm for investors and, with an impending multitude of investment projects, businesses have a prime opportunity to invest at the leading edge of FDI, assured that corrupt practices are not operating with impunity.\r\n\r\n<img class=\"aligncenter wp-image-8154 size-full\" src=\"http://www.tamimi.com/wp-content/uploads/2018/08/shutterstock_754968694-Converted.png\" alt=\"\" width=\"2105\" height=\"972\" />'),
(278060, 26783, 'MetaLink', 'content'),
(278061, 26783, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=7939&amp;action=edit');
INSERT INTO `tm_wsal_metadata` (`id`, `occurrence_id`, `name`, `value`) VALUES
(278062, 26783, 'ReportText', 'Saudi Arabia is undergoing significant reform but, beyond the maelstrom of political speculation and conjecture, what are the practical and legal implications of the anti-corruption drive for investors?\r\n<p dir=\"LTR\" align=\"LEFT\">Saudi Arabia has seen tumultuous reform in the last 12 months as Crown Prince Mohammed bin Salman has sought to propel Saudi Arabia towards Vision 2030. International attention has been riveted to the government’s surging anti-corruption drive since a number of high-profile individuals were detained on corruption charges towards the end of 2017. Much of this attention, however, has been tangential, without providing clear insight into what impact such radical measures will have on the country’s legal framework and business climate.</p>\r\n&nbsp;\r\n\r\n<img class=\"aligncenter size-full wp-image-8151\" src=\"http://www.tamimi.com/wp-content/uploads/2018/08/WQA-01.png\" alt=\"\" width=\"2501\" height=\"1288\" />\r\n<p dir=\"LTR\" align=\"LEFT\"><strong> </strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>A Favourable Forecast? The Business Outlook on Anti-Corruption</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">The extent and boldness of the recent measures taken in Saudi Arabia are indicative of the government’s resolve to eliminate corruption in the system. The Kingdom has been signatory to the United National Convention Against Corruption (UNCAC) since 2004, though it only ratified the agreement in 2013. The events that have garnered so much international attention are only the latest in a long-term initiative to address corrupt practices in the business sector. Between 2012 and 2017, Saudi Arabia has improved its score on the Transparency International Corruption Perceptions Index (CPI) from 44 to 49. Whilst this score still reflects significant room for improvement, it also charts measurable progress in a region that continues to face drastic change, and provides impetus for the more recent measures that clearly demonstrate the elevated priority of anti-corruption reform.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">In order for the Kingdom to benefit from its drive for sustainability and prosperity, however, its determination to eradicate corruption must be symbiotic with its ability to assure investor confidence. The zero-tolerance approach that has surfaced over the past year has the potential to greatly improve the integrity of Saudi Arabia’s business market, but lingering concerns surround residual corruption with certain businesses continuing to question the feasibility and longevity of trading in the Kingdom.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">The United Nations Conference on Trade and Development (UNCTD) World Investment Report 2018 suggests that, in the short term at least, the anti-corruption drive has done little to improve investor confidence and may even have exacerbated feelings of uncertainty. Inward Foreign Direct Investment (FDI) flows have fallen by more than 80% between 2016 and 2017. Whilst this trend cannot be entirely attributed to the anti-corruption sweep that happened late in the final quarter of the year, it is certainly likely to have been a contributory factor in unsettling investor confidence. From a long-term perspective, however, efforts to level the playing field in Saudi Arabia may bring fairer weather to businesses as the obstacles associated with pervasive corruption are gradually eliminated from the system.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">Saudi Arabia is far from being alone in its fight against corruption; it is one of the most prevalent and pressing issues facing systems across the globe, and countries with endemic corruption problems face an almost insurmountable challenge to attract foreign investment. At this nascent stage, it would be premature to speculate as to how other Middle Eastern countries will respond to the Kingdom’s efforts, but the most desirable outcome would be for neighbouring countries to become emboldened in their own anti-corruption efforts. The UAE already stands as the regional outlier in anti-corruption efforts, with a CPI 2017 ranking of 21st in the world, comparable to many leading international jurisdictions. The combined efforts of both Saudi Arabia and the UAE could be instrumental in forging a clear path to greater transparency for other afflicted countries in the Middle East.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Staying Dry: Legal Safeguards Against Corruption In The Kingdom</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">The primary anti-corruption provisions are provided by the anti-bribery law issued by Royal Decree No. M/36 of 29-Dhu al-Hijjah-1412 (corresponding to 30 June 1996) (the \"Anti-Bribery Law\"). More recently, a decree was issued setting out rules relating to gifts for public officials (Decree No. 60 dated 18 Safar 1437H (corresponding to 1 December 2015) (the \"Rules on Gifts to Officials\" or the \"Rules\").</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Bribery of Public Officials</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">The Anti-Bribery Law is primarily focused on public servants. In order to maintain maximum protection for its public sector, the definition is intentionally broad, extending to personnel of joint stock companies, along with their board members and directors. It may also capture private sector individuals who are working on government-related projects, such as consultants to government projects, including temporary employees, experts appointed by the government or judiciary, or even employees of private companies contracted to provide public services. Employees of joint stock companies are also subject to the Anti-Bribery Law, as well as employees of companies and sole proprietorships engaged in banking services.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">The Anti-Bribery Law broadly defines a bribee as any public servant who solicits, accepts or receives for himself or for others, a gift or payment of any sort, or a promise thereof, as consideration for any act that impinges on the integrity of office. Defences against such practices are fortified by the absence of any exemption, caveat or even significant qualifying criteria for the type of act that could invoke bribery provisions. Any act can be considered corrupt, regardless of its legitimacy, whether it is a positive act or an omission, whether it has been done in the absence of a prior agreement, and even where it involves using the influence attached to a public office to gain benefit, rather than the performance of a relevant duty.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">Given the traditionally prominent role of the government in the national economy, the Anti-Bribery Law does provide relatively wide protection, despite the obvious lack of corresponding safeguards applicable to the private sector. Privatisation targets encapsulated by Vision 2030, however, necessitate more complete protection and new measures that target both the public and private sector are a requirement going forward.</p>\r\n<strong><img class=\"aligncenter wp-image-8162 \" src=\"http://www.tamimi.com/wp-content/uploads/2018/08/weds.jpg\" alt=\"\" width=\"1146\" height=\"671\" /></strong>\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Penalties and Enforcement</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">Under the Anti-Bribery Law, penalties for the offences set out above can reach maximum penalties of imprisonment for a term not exceeding ten years and/or a fine not exceeding one million riyals (about USD 275,000).</p>\r\n<p dir=\"LTR\" align=\"LEFT\">Along with the specific penalties applicable to public servants who accept a bribe, it should be noted that the Anti-Bribery Law provides for the person offering the bribe (whether it is accepted or not), and any accomplice, to be susceptible to corresponding punishments.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">To protect a culture of respect for public officials, conviction on bribery offences also leads to dismissal and a bar from public office for a minimum of five years. In an attempt to prevent perpetrators from benefitting from the proceeds of crime, the Anti Bribery Law provides that any money, benefit or privilege derived from committal of the offence be confiscated wherever possible.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Gifts and Hospitality</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">No exemptions are provided for gifts and hospitality in the Anti-Bribery Law. Any benefit or privilege obtained by the bribee, regardless of its type or designation, whether material or otherwise, shall be considered a (prohibited) gift or promise. This has led to confusion in the past, as conventional business practices that would be widely accepted in other systems appeared to invoke the strict anti-bribery restrictions.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">This matter was somewhat elucidated with the passing of the Rules on Gifts to Officials. Pursuant to these Rules, an official may accept gifts, given at visits and official occasions or at receptions of official guests, in accordance with custom and the courtesy protocols of such visits and occasions, though they cannot be cash and must be conventional in the context in which it is given. Crucially, businesses must be cognisant that generally, when reviewing the appositeness of a gift, the authorities will consider a number of contextual factors, including the proximity of the gift-giving to any relevant business deal, common courtesy practices of the firm in question, proportionality of the gift to conventional customs, and the appropriateness of the benefit given.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">Though further provisions on the permissibility of certain types of gifts are outlined in the Rules, gifts and hospitality continue to be point of concern for business and can prove problematic in a culture where generosity is an ever-present feature of relations.</p>\r\n<img class=\"aligncenter wp-image-8157 \" src=\"http://www.tamimi.com/wp-content/uploads/2018/08/shutterstock_359012771-Converted-01.jpg\" alt=\"\" width=\"1096\" height=\"490\" />\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Exposure for Corporate Entities</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">Significantly, where the manager or any employee of a private company is convicted of any offence under the Anti-Bribery Law, and the offence was committed for the benefit of such company, the law provides for a fine not exceeding ten times the value of the bribe and/or a ban from entering into public procurement or project contracts of at least 5 years. The briber can be exempted from punishment if he informs the authorities prior to the discovery of the offence, and this may provide some means by which corporate entities can limit their exposure upon becoming aware of any apparent offences under the Anti-Bribery Law.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Preparing for the Tempest: Bolstering Defences Ahead Of Reform</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">From a strategic perspective, since bribery is rarely an isolated issue, responses need to be thorough and comprehensive; part of an overarching coordinated national strategy that provides protection across an entire economic system and all branches of government. In order to ensure that such strategies are effective and aligned across institutions and businesses, they require constant monitoring and enforcement by a dedicated and independent authority, Where these institutions also act as the recipient in a sound and efficient reporting mechanism, the presence of a clear and trustworthy process increases the confidence of international investors.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">Aside from the well-publicised arrests, Saudi Arabia’s corruption reform has extended to measures in other parts of its anti-corruption framework that have more sustainable implications for how it will address corrupt practices in future. These bold new mechanisms also enhance the country’s invigorated anti-corruption culture, which marks an abrupt departure from its previous presumed reticence on corruption matters.</p>\r\n<img class=\"aligncenter wp-image-8161 \" src=\"http://www.tamimi.com/wp-content/uploads/2018/08/fddsda.jpg\" alt=\"\" width=\"997\" height=\"617\" />\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Newly-formed Supreme Committee for Anti-Corruption</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">The formation of the Supreme Committee is indicative of the greater strategic importance of anti-graft efforts to the country’s wider reform programme. Chaired by the Crown Prince and comprised of high-ranking officials from various sectors of governance, including security, finance and existing anti-corruption bodies, the Committee acts as a mechanism that will immediately elevate corruption instances to the remit of the highest echelons of government. In so doing, the Kingdom is sending a strong message that it will no longer turn a blind eye to practices that compromise its financial system or rule of law.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">The new Supreme Committee will have vastly advanced investigative and prosecutorial powers, including the capacity to issue arrest warrants and order interim measures such as issuing travel bans and asset freezing orders. This is a critical limitation of the existing National Anti-Corruption Commission, more commonly known as Nazaha, which was established in 2012 and has limited capacity, despite its function as the primary recipient of reports of corrupt activity. The new committee will not replace Nazaha, which will continue to target the protection of national integrity, investigate instances of graft in government contracts and refer any incidents to the relevant authorities and public prosecution as and when necessary.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">By coordinating the activities of both the Supreme Committee and Nazaha, the efficacy of existing measures will be boosted by covering a wider scope of prosecutorial powers, increased authority with which to pursue perpetrators, and greater scrutiny through public awareness.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Specialised Anti-corruption Units Within the Public Prosecution Department</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">As an additional measure, the Saudi government announced as recently as March 2018 that it had established new specialised anti-corruption units within the Public Prosecution. Cases prosecuted by these units would be carried out unde</p>\r\n<p dir=\"LTR\" align=\"LEFT\">r the direct oversight of the Attorney General, once again demonstrating the paramount importance of corruption-related cases. Though it is unclear when the dedicated units will become operational, in creating this new advanced capacity the Saudi government has improved its ability to investigate and prosecute corrupt activity and, in so doing, will add an extra deterrent against illicit practices.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Whistleblower Culture</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">Whistleblower protection is a significant point of departure in many regimes across the globe. Whilst some Western systems, such as the US, actively promote whistleblowing activity through substantial financial incentives, most countries in the Middle East have thus far been slow to introduce formal protection for whistleblowers, preferring instead to rely on a positive reporting duty and conscionable actions by citizens.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">In this context, Saudi Arabia’s more proactive approach appears as an outlier. Article 17 of the Anti-Bribery Law provides for rewards for information substantiating an offence. Any person who is not a briber, or an accomplice, and who provides incriminating information substantiating any offence set out in Anti-Bribery Law, shall receive a reward not less than five thousand riyals (about USD 1,350) and not more than half of the money confiscated. There may be scope for a higher reward to be approved in appropriate circumstances.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">In addition, King Salman’s recent order in May 2018 to provide whistle blower protection is progressive in its outlook and signifies Saudi Arabia’s willingness to accede to international standards of rights and transparency when it comes to prosecuting corruption crimes. If Saudi Arabia is mindful of the risks posed by the potential for spurious claims and introduces adequate measures to prevent abuse of the reporting system, whistle blower protection is yet a further measure that will likely serve to reinforce the culture of zero tolerance that Saudi Arabia is attempting to cultivate.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Impending Amendments to the Anti-Bribery Law</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">On 2 July 2018, Saudi Arabia’s Shoura (Consultative) Council approved draft amendments to the Anti-Bribery Law. The changes, which are yet to be implemented, are reportedly aimed at providing enhanced protection to public utilities through sound prosecution procedures and severe punishment for offences, as well as further enshrining the principles and commitments contained in the United Nations Convention Against Corruption (UNCAC). At present, the extent and exact nature of the amendments are unknown, but once officially passed into law, they have the potential to radically modernise Saudi Arabia’s anti-bribery legislation. This critical development warrants close attention over the coming months as the process to implementation progresses, and could assist investors in assessing the long-term outlook for Saudi Arabia’s economic integrity.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong><img class=\"aligncenter wp-image-8160 \" src=\"http://www.tamimi.com/wp-content/uploads/2018/08/LKM.jpg\" alt=\"\" width=\"1104\" height=\"418\" />\r\n</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>A Weather Eye on the Horizon: Is Further Change an Inevitability?</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">Anti-corruption measures are an ancillary part of the legal reform process in KSA, but do not represent the totality of the country’s ongoing transition. New money-laundering laws passed in October 2017 are emblematic of the Kingdom’s resolve to eradicate illicit practices from its system. Corruption is symptomatic of countries where there is weak rule of law, but Saudi Arabia’s legal fortifications will go a long way to stamping out the nexus of criminal behaviour that facilitates and drives corruption trends. These are important contributory factors that should be considered by foreign investors when making an assessment of Saudi Arabia’s economic security.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">The changes that have already been implemented will only improve the prognosis of anti-corruption in Saudi Arabia. The continued momentum garnered from these initiatives will drive awareness of corruption problems, aided by the combined activity of Nazaha and the newly formed Supreme Committee for Anti-Corruption.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">This is a pivotal time for Saudi Arabia and the long-term outlook is positive – there is already evidence of widespread reform to protect the Kingdom’s economic stability and integrity and address systemic weaknesses. Simultaneously, the changes that have been gradually introduced by Saudi Arabia’s General Investment Authority (SAGIA) since 2015 to liberalise the national economy and provide space for full foreign ownership in key sectors, are creating new incentive for foreign investors to tap into the largest market in the Middle East.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">Equally, investors must strike the appropriate balance between caution and enthusiasm when encountering new opportunities in the market. Corruption challenges are persistent and pervasive and will require sustained redress for the foreseeable future. Though it is yet undetermined what new mechanisms and measures may be deployed in the Kingdom in future, it is likely that subsequent steps taken to quash illicit practices will have considerable consequences for domestic and foreign investors alike. This will require that foreign investors understand the legal framework and secure their interests against inevitable shifts in the Saudi market as reform measures revolutionise the domestic business culture.</p>\r\nOverall, however, Saudi Arabia’s recent multifaceted approach to reform has created the perfect storm for investors and, with an impending multitude of investment projects, businesses have a prime opportunity to invest at the leading edge of FDI, assured that corrupt practices are not operating with impunity.\r\n\r\n<img class=\"aligncenter wp-image-8154 size-full\" src=\"http://www.tamimi.com/wp-content/uploads/2018/08/shutterstock_754968694-Converted.png\" alt=\"\" width=\"2105\" height=\"972\" />|Saudi Arabia is undergoing significant reform but, beyond the maelstrom of political speculation and conjecture, what are the practical and legal implications of the anti-corruption drive for investors?\r\n<p dir=\"LTR\" align=\"LEFT\">Saudi Arabia has seen tumultuous reform in the last 12 months as Crown Prince Mohammed bin Salman has sought to propel Saudi Arabia towards Vision 2030. International attention has been riveted to the government’s surging anti-corruption drive since a number of high-profile individuals were detained on corruption charges towards the end of 2017. Much of this attention, however, has been tangential, without providing clear insight into what impact such radical measures will have on the country’s legal framework and business climate.</p>\r\n&nbsp;\r\n\r\n<img class=\"aligncenter size-full wp-image-8151\" src=\"http://www.tamimi.com/wp-content/uploads/2018/08/WQA-01.png\" alt=\"\" width=\"2501\" height=\"1288\" />\r\n<p dir=\"LTR\" align=\"LEFT\"><strong> </strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>A Favourable Forecast? The Business Outlook on Anti-Corruption</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">The extent and boldness of the recent measures taken in Saudi Arabia are indicative of the government’s resolve to eliminate corruption in the system. The Kingdom has been signatory to the United National Convention Against Corruption (UNCAC) since 2004, though it only ratified the agreement in 2013. The events that have garnered so much international attention are only the latest in a long-term initiative to address corrupt practices in the business sector. Between 2012 and 2017, Saudi Arabia has improved its score on the Transparency International Corruption Perceptions Index (CPI) from 44 to 49. Whilst this score still reflects significant room for improvement, it also charts measurable progress in a region that continues to face drastic change, and provides impetus for the more recent measures that clearly demonstrate the elevated priority of anti-corruption reform.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">In order for the Kingdom to benefit from its drive for sustainability and prosperity, however, its determination to eradicate corruption must be symbiotic with its ability to assure investor confidence. The zero-tolerance approach that has surfaced over the past year has the potential to greatly improve the integrity of Saudi Arabia’s business market, but lingering concerns surround residual corruption with certain businesses continuing to question the feasibility and longevity of trading in the Kingdom.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">The United Nations Conference on Trade and Development (UNCTD) World Investment Report 2018 suggests that, in the short term at least, the anti-corruption drive has done little to improve investor confidence and may even have exacerbated feelings of uncertainty. Inward Foreign Direct Investment (FDI) flows have fallen by more than 80% between 2016 and 2017. Whilst this trend cannot be entirely attributed to the anti-corruption sweep that happened late in the final quarter of the year, it is certainly likely to have been a contributory factor in unsettling investor confidence. From a long-term perspective, however, efforts to level the playing field in Saudi Arabia may bring fairer weather to businesses as the obstacles associated with pervasive corruption are gradually eliminated from the system.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">Saudi Arabia is far from being alone in its fight against corruption; it is one of the most prevalent and pressing issues facing systems across the globe, and countries with endemic corruption problems face an almost insurmountable challenge to attract foreign investment. At this nascent stage, it would be premature to speculate as to how other Middle Eastern countries will respond to the Kingdom’s efforts, but the most desirable outcome would be for neighbouring countries to become emboldened in their own anti-corruption efforts. The UAE already stands as the regional outlier in anti-corruption efforts, with a CPI 2017 ranking of 21st in the world, comparable to many leading international jurisdictions. The combined efforts of both Saudi Arabia and the UAE could be instrumental in forging a clear path to greater transparency for other afflicted countries in the Middle East.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Staying Dry: Legal Safeguards Against Corruption In The Kingdom</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">The primary anti-corruption provisions are provided by the anti-bribery law issued by Royal Decree No. M/36 of 29-Dhu al-Hijjah-1412 (corresponding to 30 June 1996) (the \"Anti-Bribery Law\"). More recently, a decree was issued setting out rules relating to gifts for public officials (Decree No. 60 dated 18 Safar 1437H (corresponding to 1 December 2015) (the \"Rules on Gifts to Officials\" or the \"Rules\").</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Bribery of Public Officials</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">The Anti-Bribery Law is primarily focused on public servants. In order to maintain maximum protection for its public sector, the definition is intentionally broad, extending to personnel of joint stock companies, along with their board members and directors. It may also capture private sector individuals who are working on government-related projects, such as consultants to government projects, including temporary employees, experts appointed by the government or judiciary, or even employees of private companies contracted to provide public services. Employees of joint stock companies are also subject to the Anti-Bribery Law, as well as employees of companies and sole proprietorships engaged in banking services.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">The Anti-Bribery Law broadly defines a bribee as any public servant who solicits, accepts or receives for himself or for others, a gift or payment of any sort, or a promise thereof, as consideration for any act that impinges on the integrity of office. Defences against such practices are fortified by the absence of any exemption, caveat or even significant qualifying criteria for the type of act that could invoke bribery provisions. Any act can be considered corrupt, regardless of its legitimacy, whether it is a positive act or an omission, whether it has been done in the absence of a prior agreement, and even where it involves using the influence attached to a public office to gain benefit, rather than the performance of a relevant duty.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">Given the traditionally prominent role of the government in the national economy, the Anti-Bribery Law does provide relatively wide protection, despite the obvious lack of corresponding safeguards applicable to the private sector. Privatisation targets encapsulated by Vision 2030, however, necessitate more complete protection and new measures that target both the public and private sector are a requirement going forward.</p>\r\n<strong><img class=\"aligncenter wp-image-8162 \" src=\"http://www.tamimi.com/wp-content/uploads/2018/08/weds.jpg\" alt=\"\" width=\"1146\" height=\"671\" /></strong>\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Penalties and Enforcement</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">Under the Anti-Bribery Law, penalties for the offences set out above can reach maximum penalties of imprisonment for a term not exceeding ten years and/or a fine not exceeding one million riyals (about USD 275,000).</p>\r\n<p dir=\"LTR\" align=\"LEFT\">Along with the specific penalties applicable to public servants who accept a bribe, it should be noted that the Anti-Bribery Law provides for the person offering the bribe (whether it is accepted or not), and any accomplice, to be susceptible to corresponding punishments.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">To protect a culture of respect for public officials, conviction on bribery offences also leads to dismissal and a bar from public office for a minimum of five years. In an attempt to prevent perpetrators from benefitting from the proceeds of crime, the Anti Bribery Law provides that any money, benefit or privilege derived from committal of the offence be confiscated wherever possible.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Gifts and Hospitality</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">No exemptions are provided for gifts and hospitality in the Anti-Bribery Law. Any benefit or privilege obtained by the bribee, regardless of its type or designation, whether material or otherwise, shall be considered a (prohibited) gift or promise. This has led to confusion in the past, as conventional business practices that would be widely accepted in other systems appeared to invoke the strict anti-bribery restrictions.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">This matter was somewhat elucidated with the passing of the Rules on Gifts to Officials. Pursuant to these Rules, an official may accept gifts, given at visits and official occasions or at receptions of official guests, in accordance with custom and the courtesy protocols of such visits and occasions, though they cannot be cash and must be conventional in the context in which it is given. Crucially, businesses must be cognisant that generally, when reviewing the appositeness of a gift, the authorities will consider a number of contextual factors, including the proximity of the gift-giving to any relevant business deal, common courtesy practices of the firm in question, proportionality of the gift to conventional customs, and the appropriateness of the benefit given.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">Though further provisions on the permissibility of certain types of gifts are outlined in the Rules, gifts and hospitality continue to be point of concern for business and can prove problematic in a culture where generosity is an ever-present feature of relations.</p>\r\n<img class=\"aligncenter wp-image-8157 \" src=\"http://www.tamimi.com/wp-content/uploads/2018/08/shutterstock_359012771-Converted-01.jpg\" alt=\"\" width=\"1096\" height=\"490\" />\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Exposure for Corporate Entities</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">Significantly, where the manager or any employee of a private company is convicted of any offence under the Anti-Bribery Law, and the offence was committed for the benefit of such company, the law provides for a fine not exceeding ten times the value of the bribe and/or a ban from entering into public procurement or project contracts of at least 5 years. The briber can be exempted from punishment if he informs the authorities prior to the discovery of the offence, and this may provide some means by which corporate entities can limit their exposure upon becoming aware of any apparent offences under the Anti-Bribery Law.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Preparing for the Tempest: Bolstering Defences Ahead Of Reform</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">From a strategic perspective, since bribery is rarely an isolated issue, responses need to be thorough and comprehensive; part of an overarching coordinated national strategy that provides protection across an entire economic system and all branches of government. In order to ensure that such strategies are effective and aligned across institutions and businesses, they require constant monitoring and enforcement by a dedicated and independent authority, Where these institutions also act as the recipient in a sound and efficient reporting mechanism, the presence of a clear and trustworthy process increases the confidence of international investors.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">Aside from the well-publicised arrests, Saudi Arabia’s corruption reform has extended to measures in other parts of its anti-corruption framework that have more sustainable implications for how it will address corrupt practices in future. These bold new mechanisms also enhance the country’s invigorated anti-corruption culture, which marks an abrupt departure from its previous presumed reticence on corruption matters.</p>\r\n<img class=\"aligncenter wp-image-8161 \" src=\"http://www.tamimi.com/wp-content/uploads/2018/08/fddsda.jpg\" alt=\"\" width=\"997\" height=\"617\" />\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Newly-formed Supreme Committee for Anti-Corruption</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">The formation of the Supreme Committee is indicative of the greater strategic importance of anti-graft efforts to the country’s wider reform programme. Chaired by the Crown Prince and comprised of high-ranking officials from various sectors of governance, including security, finance and existing anti-corruption bodies, the Committee acts as a mechanism that will immediately elevate corruption instances to the remit of the highest echelons of government. In so doing, the Kingdom is sending a strong message that it will no longer turn a blind eye to practices that compromise its financial system or rule of law.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">The new Supreme Committee will have vastly advanced investigative and prosecutorial powers, including the capacity to issue arrest warrants and order interim measures such as issuing travel bans and asset freezing orders. This is a critical limitation of the existing National Anti-Corruption Commission, more commonly known as Nazaha, which was established in 2012 and has limited capacity, despite its function as the primary recipient of reports of corrupt activity. The new committee will not replace Nazaha, which will continue to target the protection of national integrity, investigate instances of graft in government contracts and refer any incidents to the relevant authorities and public prosecution as and when necessary.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">By coordinating the activities of both the Supreme Committee and Nazaha, the efficacy of existing measures will be boosted by covering a wider scope of prosecutorial powers, increased authority with which to pursue perpetrators, and greater scrutiny through public awareness.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Specialised Anti-corruption Units Within the Public Prosecution Department</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">As an additional measure, the Saudi government announced as recently as March 2018 that it had established new specialised anti-corruption units within the Public Prosecution. Cases prosecuted by these units would be carried out under the direct oversight of the Attorney General, once again demonstrating the paramount importance of corruption-related cases. Though it is unclear when the dedicated units will become operational, in creating this new advanced capacity the Saudi government has improved its ability to investigate and prosecute corrupt activity and, in so doing, will add an extra deterrent against illicit practices.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Whistleblower Culture</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">Whistleblower protection is a significant point of departure in many regimes across the globe. Whilst some Western systems, such as the US, actively promote whistleblowing activity through substantial financial incentives, most countries in the Middle East have thus far been slow to introduce formal protection for whistleblowers, preferring instead to rely on a positive reporting duty and conscionable actions by citizens.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">In this context, Saudi Arabia’s more proactive approach appears as an outlier. Article 17 of the Anti-Bribery Law provides for rewards for information substantiating an offence. Any person who is not a briber, or an accomplice, and who provides incriminating information substantiating any offence set out in Anti-Bribery Law, shall receive a reward not less than five thousand riyals (about USD 1,350) and not more than half of the money confiscated. There may be scope for a higher reward to be approved in appropriate circumstances.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">In addition, King Salman’s recent order in May 2018 to provide whistle blower protection is progressive in its outlook and signifies Saudi Arabia’s willingness to accede to international standards of rights and transparency when it comes to prosecuting corruption crimes. If Saudi Arabia is mindful of the risks posed by the potential for spurious claims and introduces adequate measures to prevent abuse of the reporting system, whistle blower protection is yet a further measure that will likely serve to reinforce the culture of zero tolerance that Saudi Arabia is attempting to cultivate.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Impending Amendments to the Anti-Bribery Law</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">On 2 July 2018, Saudi Arabia’s Shoura (Consultative) Council approved draft amendments to the Anti-Bribery Law. The changes, which are yet to be implemented, are reportedly aimed at providing enhanced protection to public utilities through sound prosecution procedures and severe punishment for offences, as well as further enshrining the principles and commitments contained in the United Nations Convention Against Corruption (UNCAC). At present, the extent and exact nature of the amendments are unknown, but once officially passed into law, they have the potential to radically modernise Saudi Arabia’s anti-bribery legislation. This critical development warrants close attention over the coming months as the process to implementation progresses, and could assist investors in assessing the long-term outlook for Saudi Arabia’s economic integrity.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong><img class=\"aligncenter wp-image-8160 \" src=\"http://www.tamimi.com/wp-content/uploads/2018/08/LKM.jpg\" alt=\"\" width=\"1104\" height=\"418\" />\r\n</strong></p>\r\n&nbsp;<p dir=\"LTR\" align=\"LEFT\"><strong>A Weather Eye on the Horizon: Is Further Change an Inevitability?</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">Anti-corruption measures are an ancillary part of the legal reform process in KSA, but do not represent the totality of the country’s ongoing transition. New money-laundering laws passed in October 2017 are emblematic of the Kingdom’s resolve to eradicate illicit practices from its system. Corruption is symptomatic of countries where there is weak rule of law, but Saudi Arabia’s legal fortifications will go a long way to stamping out the nexus of criminal behaviour that facilitates and drives corruption trends. These are important contributory factors that should be considered by foreign investors when making an assessment of Saudi Arabia’s economic security.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">The changes that have already been implemented will only improve the prognosis of anti-corruption in Saudi Arabia. The continued momentum garnered from these initiatives will drive awareness of corruption problems, aided by the combined activity of Nazaha and the newly formed Supreme Committee for Anti-Corruption.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">This is a pivotal time for Saudi Arabia and the long-term outlook is positive – there is already evidence of widespread reform to protect the Kingdom’s economic stability and integrity and address systemic weaknesses. Simultaneously, the changes that have been gradually introduced by Saudi Arabia’s General Investment Authority (SAGIA) since 2015 to liberalise the national economy and provide space for full foreign ownership in key sectors, are creating new incentive for foreign investors to tap into the largest market in the Middle East.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">Equally, investors must strike the appropriate balance between caution and enthusiasm when encountering new opportunities in the market. Corruption challenges are persistent and pervasive and will require sustained redress for the foreseeable future. Though it is yet undetermined what new mechanisms and measures may be deployed in the Kingdom in future, it is likely that subsequent steps taken to quash illicit practices will have considerable consequences for domestic and foreign investors alike. This will require that foreign investors understand the legal framework and secure their interests against inevitable shifts in the Saudi market as reform measures revolutionise the domestic business culture.</p>\r\nOverall, however, Saudi Arabia’s recent multifaceted approach to reform has created the perfect storm for investors and, with an impending multitude of investment projects, businesses have a prime opportunity to invest at the leading edge of FDI, assured that corrupt practices are not operating with impunity.\r\n\r\n<img class=\"aligncenter wp-image-8154 size-full\" src=\"http://www.tamimi.com/wp-content/uploads/2018/08/shutterstock_754968694-Converted.png\" alt=\"\" width=\"2105\" height=\"972\" />'),
(278063, 26783, 'ClientIP', '86.98.5.18'),
(278064, 26783, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_6) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(278065, 26783, 'CurrentUserID', '8'),
(278066, 26783, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(278067, 26784, 'PostID', '7939'),
(278068, 26784, 'PostType', 'law_update_articles'),
(278069, 26784, 'PostTitle', 'The Calm After the Storm: Saudi Arabia’s Anti-Corruption Tornado and the Investor Impact'),
(278070, 26784, 'PostStatus', 'publish'),
(278071, 26784, 'PostDate', '2018-08-01 07:41:29'),
(278072, 26784, 'PostUrl', 'http://www.tamimi.com/law-update-articles/the-calm-after-the-storm-saudi-arabias-anti-corruption-tornado-and-the-investor-impact/'),
(278073, 26784, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=7939&amp;action=edit'),
(278074, 26784, 'ClientIP', '86.98.5.18'),
(278075, 26784, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_6) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(278076, 26784, 'CurrentUserID', '8'),
(278077, 26784, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(278078, 26785, 'PostID', '7939'),
(278079, 26785, 'PostType', 'law_update_articles'),
(278080, 26785, 'PostTitle', 'The Calm After the Storm: Saudi Arabia’s Anti-Corruption Tornado and the Investor Impact'),
(278081, 26785, 'PostStatus', 'publish'),
(278082, 26785, 'PostDate', '2018-08-01 07:41:29'),
(278083, 26785, 'PostUrl', 'https://www.tamimi.com/law-update-articles/the-calm-after-the-storm-saudi-arabias-anti-corruption-tornado-and-the-investor-impact/'),
(278084, 26785, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=7939&amp;action=edit'),
(278085, 26785, 'ClientIP', '86.98.5.18'),
(278086, 26785, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_6) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(278087, 26785, 'CurrentUserID', '8'),
(278088, 26785, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(280486, 27044, 'PostUrl', 'https://www.tamimi.com/our-firm/find-a-lawyer/'),
(280487, 27044, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=4074&amp;action=edit'),
(280488, 27044, 'ClientIP', '86.98.5.18'),
(280489, 27044, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(280490, 27044, 'CurrentUserID', '8'),
(280491, 27044, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(280492, 27045, 'PostID', '7097'),
(280493, 27045, 'PostType', 'lawyer'),
(280494, 27045, 'PostTitle', 'Adham Elatafy'),
(280495, 27045, 'PostStatus', 'publish'),
(280496, 27045, 'PostDate', '2018-02-07 11:11:02'),
(280497, 27045, 'PostUrl', 'https://www.tamimi.com/lawyer/adham-elatafy/'),
(280498, 27045, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=7097&amp;action=edit'),
(280499, 27045, 'ClientIP', '86.98.5.18'),
(280500, 27045, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(280501, 27045, 'CurrentUserID', '8'),
(280502, 27045, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(280503, 27046, 'Attempts', '5'),
(280504, 27046, 'Users', 'a:1:{i:0;s:7:\"admin-2\";}'),
(280505, 27046, 'ClientIP', '193.201.224.200'),
(280506, 27046, 'UserAgent', 'Mozilla/5.0 (Windows NT 6.1; WOW64; rv:18.0) Gecko/20100101 Firefox/18.0'),
(280507, 27047, 'PostID', '5'),
(280508, 27047, 'PostType', 'page'),
(280509, 27047, 'PostTitle', 'Home'),
(280510, 27047, 'PostStatus', 'publish'),
(280511, 27047, 'PostDate', '2017-09-06 07:15:00'),
(280512, 27047, 'PostUrl', 'https://www.tamimi.com/'),
(280513, 27047, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=5&amp;action=edit'),
(280514, 27047, 'ClientIP', '86.98.5.18'),
(280515, 27047, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(280516, 27047, 'CurrentUserID', '8'),
(280517, 27047, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(280518, 27048, 'PostID', '5'),
(280519, 27048, 'PostType', 'page'),
(280520, 27048, 'PostTitle', 'Home'),
(280521, 27048, 'PostStatus', 'publish'),
(280522, 27048, 'PostDate', '2017-09-06 07:15:00'),
(280523, 27048, 'PostUrl', 'https://www.tamimi.com/'),
(280524, 27048, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=5&amp;action=edit'),
(280525, 27048, 'ClientIP', '86.98.5.18'),
(280526, 27048, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(280527, 27048, 'CurrentUserID', '8'),
(280528, 27048, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(280529, 27049, 'Attempts', '1'),
(280530, 27049, 'Users', 'a:1:{i:0;s:7:\"admin-2\";}'),
(280531, 27049, 'ClientIP', '60.171.208.237'),
(280532, 27049, 'UserAgent', 'Mozilla/5.0 (Windows NT 5.1; rv:29.0) Gecko/20100101 Firefox/29.0'),
(280533, 27050, 'Attempts', '1'),
(280534, 27050, 'Username', 'admin'),
(280535, 27050, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(280536, 27050, 'ClientIP', '202.62.16.3'),
(280537, 27050, 'UserAgent', 'Mozilla/5.0 (Linux; Android 8.1.0; Mi A1 Build/OPM1.171019.026) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.91 Mobile Safari/537.36'),
(280538, 27051, 'Username', 'rois'),
(280539, 27051, 'ClientIP', '202.62.16.3'),
(280540, 27051, 'UserAgent', 'Mozilla/5.0 (Linux; Android 8.1.0; Mi A1 Build/OPM1.171019.026) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.91 Mobile Safari/537.36'),
(280541, 27052, 'PostID', '5'),
(280542, 27052, 'PostType', 'page'),
(280543, 27052, 'PostTitle', 'Home'),
(280544, 27052, 'PostStatus', 'publish'),
(280545, 27052, 'PostDate', '2017-09-06 07:15:00'),
(280546, 27052, 'PostUrl', 'https://www.tamimi.com/'),
(280547, 27052, 'ClientIP', '202.62.16.3'),
(280548, 27052, 'UserAgent', 'Mozilla/5.0 (Linux; Android 8.1.0; Mi A1 Build/OPM1.171019.026) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.91 Mobile Safari/537.36'),
(280549, 27052, 'CurrentUserID', '32'),
(280550, 27053, 'PostID', '5'),
(280551, 27053, 'PostType', 'page'),
(280552, 27053, 'PostTitle', 'Home'),
(280553, 27053, 'PostStatus', 'publish'),
(280554, 27053, 'PostDate', '2017-09-06 07:15:00'),
(280555, 27053, 'PostUrl', 'https://www.tamimi.com/'),
(280556, 27053, 'ClientIP', '202.62.16.3'),
(280557, 27053, 'UserAgent', 'Mozilla/5.0 (Linux; Android 8.1.0; Mi A1 Build/OPM1.171019.026) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.91 Mobile Safari/537.36'),
(280558, 27053, 'CurrentUserID', '32'),
(280559, 27054, 'PostID', '5'),
(280560, 27054, 'PostType', 'page'),
(280561, 27054, 'PostTitle', 'Home'),
(280562, 27054, 'PostStatus', 'publish'),
(280563, 27054, 'PostDate', '2017-09-06 07:15:00'),
(280564, 27054, 'PostUrl', 'https://www.tamimi.com/'),
(280565, 27054, 'ClientIP', '202.62.16.3'),
(280566, 27054, 'UserAgent', 'Mozilla/5.0 (Linux; Android 8.1.0; Mi A1 Build/OPM1.171019.026) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.91 Mobile Safari/537.36'),
(280567, 27054, 'CurrentUserID', '32'),
(280568, 27055, 'PostID', '5'),
(280569, 27055, 'PostType', 'page'),
(280570, 27055, 'PostTitle', 'Home'),
(280571, 27055, 'PostStatus', 'publish'),
(280572, 27055, 'PostDate', '2017-09-06 07:15:00'),
(280573, 27055, 'PostUrl', 'https://www.tamimi.com/'),
(280574, 27055, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=5&amp;action=edit'),
(280575, 27055, 'ClientIP', '86.98.5.18'),
(280576, 27055, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(280577, 27055, 'CurrentUserID', '8'),
(280578, 27055, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(280579, 27056, 'PostID', '5');
INSERT INTO `tm_wsal_metadata` (`id`, `occurrence_id`, `name`, `value`) VALUES
(280580, 27056, 'PostType', 'page'),
(280581, 27056, 'PostTitle', 'Home'),
(280582, 27056, 'PostStatus', 'publish'),
(280583, 27056, 'PostDate', '2017-09-06 07:15:00'),
(280584, 27056, 'PostUrl', 'https://www.tamimi.com/'),
(280585, 27056, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=5&amp;action=edit'),
(280586, 27056, 'ClientIP', '86.98.5.18'),
(280587, 27056, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(280588, 27056, 'CurrentUserID', '8'),
(280589, 27056, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(280590, 27057, 'PostID', '5'),
(280591, 27057, 'PostType', 'page'),
(280592, 27057, 'PostTitle', 'Home'),
(280593, 27057, 'PostStatus', 'publish'),
(280594, 27057, 'PostDate', '2017-09-06 07:15:00'),
(280595, 27057, 'PostUrl', 'https://www.tamimi.com/'),
(280596, 27057, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=5&amp;action=edit'),
(280597, 27057, 'ClientIP', '86.98.5.18'),
(280598, 27057, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(280599, 27057, 'CurrentUserID', '8'),
(280600, 27057, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(280601, 27058, 'PostID', '5'),
(280602, 27058, 'PostType', 'page'),
(280603, 27058, 'PostTitle', 'Home'),
(280604, 27058, 'PostStatus', 'publish'),
(280605, 27058, 'PostDate', '2017-09-06 07:15:00'),
(280606, 27058, 'PostUrl', 'https://www.tamimi.com/'),
(280607, 27058, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=5&amp;action=edit'),
(280608, 27058, 'ClientIP', '86.98.5.18'),
(280609, 27058, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(280610, 27058, 'CurrentUserID', '8'),
(280611, 27058, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(280612, 27059, 'PostID', '5'),
(280613, 27059, 'PostType', 'page'),
(280614, 27059, 'PostTitle', 'Home'),
(280615, 27059, 'PostStatus', 'publish'),
(280616, 27059, 'PostDate', '2017-09-06 07:15:00'),
(280617, 27059, 'PostUrl', 'https://www.tamimi.com/'),
(280618, 27059, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=5&amp;action=edit'),
(280619, 27059, 'ClientIP', '86.98.5.18'),
(280620, 27059, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(280621, 27059, 'CurrentUserID', '8'),
(280622, 27059, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(280623, 27060, 'PostID', '5'),
(280624, 27060, 'PostType', 'page'),
(280625, 27060, 'PostTitle', 'Home'),
(280626, 27060, 'PostStatus', 'publish'),
(280627, 27060, 'PostDate', '2017-09-06 07:15:00'),
(280628, 27060, 'PostUrl', 'https://www.tamimi.com/'),
(280629, 27060, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=5&amp;action=edit'),
(280630, 27060, 'ClientIP', '86.98.5.18'),
(280631, 27060, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(280632, 27060, 'CurrentUserID', '8'),
(280633, 27060, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(280634, 27061, 'PostID', '5'),
(280635, 27061, 'PostType', 'page'),
(280636, 27061, 'PostTitle', 'Home'),
(280637, 27061, 'PostStatus', 'publish'),
(280638, 27061, 'PostDate', '2017-09-06 07:15:00'),
(280639, 27061, 'PostUrl', 'https://www.tamimi.com/'),
(280640, 27061, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=5&amp;action=edit'),
(280641, 27061, 'ClientIP', '86.98.5.18'),
(280642, 27061, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(280643, 27061, 'CurrentUserID', '8'),
(280644, 27061, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(280645, 27062, 'PostID', '5'),
(280646, 27062, 'PostType', 'page'),
(280647, 27062, 'PostTitle', 'Home'),
(280648, 27062, 'PostStatus', 'publish'),
(280649, 27062, 'PostDate', '2017-09-06 07:15:00'),
(280650, 27062, 'PostUrl', 'https://www.tamimi.com/'),
(280651, 27062, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=5&amp;action=edit'),
(280652, 27062, 'ClientIP', '86.98.5.18'),
(280653, 27062, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(280654, 27062, 'CurrentUserID', '8'),
(280655, 27062, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(280656, 27063, 'PostID', '5'),
(280657, 27063, 'PostType', 'page'),
(280658, 27063, 'PostTitle', 'Home'),
(280659, 27063, 'PostStatus', 'publish'),
(280660, 27063, 'PostDate', '2017-09-06 07:15:00'),
(280661, 27063, 'PostUrl', 'https://www.tamimi.com/'),
(280662, 27063, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=5&amp;action=edit'),
(280663, 27063, 'ClientIP', '86.98.5.18'),
(280664, 27063, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(280665, 27063, 'CurrentUserID', '8'),
(280666, 27063, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(280667, 27064, 'Attempts', '2'),
(280668, 27064, 'Username', 'admin'),
(280669, 27064, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(280670, 27064, 'ClientIP', '87.200.6.158'),
(280671, 27064, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.84 Safari/537.36'),
(280672, 27065, 'Username', 'patrick'),
(280673, 27065, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(280674, 27065, 'ClientIP', '83.111.236.141'),
(280675, 27065, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; WOW64; Trident/7.0; rv:11.0) like Gecko'),
(280676, 27066, 'PostID', '3837'),
(280677, 27066, 'PostType', 'publication'),
(280678, 27066, 'PostTitle', 'Doing Business in Bahrain'),
(280679, 27066, 'PostStatus', 'publish'),
(280680, 27066, 'PostDate', '2016-02-12 15:30:11'),
(280681, 27066, 'PostUrl', 'http://www.tamimi.com/publication/doing-business-in-bahrain/'),
(280682, 27066, 'EditorLinkPost', 'http://www.tamimi.com/wp-admin/post.php?post=3837&amp;action=edit'),
(280683, 27066, 'ClientIP', '83.111.236.141'),
(280684, 27066, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; WOW64; Trident/7.0; rv:11.0) like Gecko'),
(280685, 27066, 'CurrentUserID', '5'),
(280686, 27066, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(280687, 27067, 'Username', 'noura'),
(280688, 27067, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(280689, 27067, 'ClientIP', '86.98.5.18'),
(280690, 27067, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_6) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.84 Safari/537.36'),
(280691, 27068, 'PostID', '1544'),
(280692, 27068, 'PostType', 'lawyer'),
(280693, 27068, 'PostTitle', 'Matthew Heaton'),
(280694, 27068, 'PostStatus', 'publish'),
(280695, 27068, 'PostDate', '2017-10-05 14:55:53'),
(280696, 27068, 'PostUrl', 'http://www.tamimi.com/lawyer/matthew-heaton/'),
(280697, 27068, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=1544&amp;action=edit'),
(280698, 27068, 'ClientIP', '86.98.5.18'),
(280699, 27068, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_6) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.84 Safari/537.36'),
(280700, 27068, 'CurrentUserID', '8'),
(280701, 27068, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(280702, 27069, 'PostID', '5'),
(280703, 27069, 'PostType', 'page'),
(280704, 27069, 'PostTitle', 'Home'),
(280705, 27069, 'PostStatus', 'publish'),
(280706, 27069, 'PostDate', '2017-09-06 07:15:00'),
(280707, 27069, 'PostUrl', 'https://www.tamimi.com/'),
(280708, 27069, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=5&amp;action=edit'),
(280709, 27069, 'ClientIP', '86.98.5.18'),
(280710, 27069, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_6) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.84 Safari/537.36'),
(280711, 27069, 'CurrentUserID', '8'),
(280712, 27069, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(280713, 27070, 'PostID', '4011'),
(280714, 27070, 'PostType', 'page'),
(280715, 27070, 'PostTitle', 'Search'),
(280716, 27070, 'PostStatus', 'publish'),
(280717, 27070, 'PostDate', '2017-10-16 10:21:41'),
(280718, 27070, 'PostUrl', 'https://www.tamimi.com/search-result/'),
(280719, 27070, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=4011&amp;action=edit'),
(280720, 27070, 'ClientIP', '86.98.5.18'),
(280721, 27070, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_6) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.84 Safari/537.36'),
(280722, 27070, 'CurrentUserID', '8'),
(280723, 27070, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(280724, 27071, 'PostID', '1544'),
(280725, 27071, 'PostType', 'lawyer'),
(280726, 27071, 'PostTitle', 'Matthew Heaton'),
(280727, 27071, 'PostStatus', 'publish'),
(280728, 27071, 'PostDate', '2017-10-05 14:55:53'),
(280729, 27071, 'PostUrl', 'https://www.tamimi.com/lawyer/matthew-heaton/'),
(280730, 27071, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=1544&amp;action=edit'),
(280731, 27071, 'ClientIP', '86.98.5.18'),
(280732, 27071, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_6) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.84 Safari/537.36'),
(280733, 27071, 'CurrentUserID', '8'),
(280734, 27071, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(280735, 27072, 'PostID', '5'),
(280736, 27072, 'PostType', 'page'),
(280737, 27072, 'PostTitle', 'Home'),
(280738, 27072, 'PostStatus', 'publish'),
(280739, 27072, 'PostDate', '2017-09-06 07:15:00'),
(280740, 27072, 'PostUrl', 'https://www.tamimi.com/'),
(280741, 27072, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=5&amp;action=edit'),
(280742, 27072, 'ClientIP', '83.111.236.141'),
(280743, 27072, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; WOW64; Trident/7.0; rv:11.0) like Gecko'),
(280744, 27072, 'CurrentUserID', '5'),
(280745, 27072, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(280746, 27073, 'PostID', '965'),
(280747, 27073, 'PostType', 'page'),
(280748, 27073, 'PostTitle', 'Law Update'),
(280749, 27073, 'PostStatus', 'publish'),
(280750, 27073, 'PostDate', '2017-09-28 12:15:43'),
(280751, 27073, 'PostUrl', 'https://www.tamimi.com/law-updates/'),
(280752, 27073, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=965&amp;action=edit'),
(280753, 27073, 'ClientIP', '83.111.236.141'),
(280754, 27073, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; WOW64; Trident/7.0; rv:11.0) like Gecko'),
(280755, 27073, 'CurrentUserID', '5'),
(280756, 27073, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(280757, 27074, 'PostID', '7928'),
(280758, 27074, 'PostType', 'law-update'),
(280759, 27074, 'PostTitle', 'June - July 2018'),
(280760, 27074, 'PostStatus', 'publish'),
(280761, 27074, 'PostDate', '2018-08-01 07:30:03'),
(280762, 27074, 'PostUrl', 'https://www.tamimi.com/law-update/june-july-2018/'),
(280763, 27074, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=7928&amp;action=edit'),
(280764, 27074, 'ClientIP', '83.111.236.141'),
(280765, 27074, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; WOW64; Trident/7.0; rv:11.0) like Gecko'),
(280766, 27074, 'CurrentUserID', '5'),
(280767, 27074, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(280768, 27075, 'PostID', '7928'),
(280769, 27075, 'PostType', 'law-update'),
(280770, 27075, 'PostTitle', 'June - July 2018'),
(280771, 27075, 'PostStatus', 'publish'),
(280772, 27075, 'PostDate', '2018-08-01 07:30:03'),
(280773, 27075, 'PostUrl', 'https://www.tamimi.com/law-update/june-july-2018/'),
(280774, 27075, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=7928&amp;action=edit'),
(280775, 27075, 'ClientIP', '83.111.236.141'),
(280776, 27075, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; WOW64; Trident/7.0; rv:11.0) like Gecko'),
(280777, 27075, 'CurrentUserID', '5'),
(280778, 27075, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(280779, 27076, 'PostID', '7943'),
(280780, 27076, 'PostType', 'law_update_articles'),
(280781, 27076, 'PostTitle', 'Sports & Events Management in Focus'),
(280782, 27076, 'PostStatus', 'publish'),
(280783, 27076, 'PostDate', '2018-08-01 07:40:08'),
(280784, 27076, 'PostUrl', 'https://www.tamimi.com/law-update-articles/sports-events-management-in-focus/'),
(280785, 27076, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=7943&amp;action=edit'),
(280786, 27076, 'ClientIP', '83.111.236.141'),
(280787, 27076, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; WOW64; Trident/7.0; rv:11.0) like Gecko'),
(280788, 27076, 'CurrentUserID', '5'),
(280789, 27076, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(280790, 27077, 'PostID', '7934'),
(280791, 27077, 'PostType', 'law_update_articles'),
(280792, 27077, 'PostTitle', 'Commentary on the UAE’s New Arbitration Law'),
(280793, 27077, 'PostStatus', 'publish'),
(280794, 27077, 'PostDate', '2018-08-01 07:43:58'),
(280795, 27077, 'PostUrl', 'https://www.tamimi.com/law-update-articles/commentary-on-the-uaes-new-arbitration-law/'),
(280796, 27077, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=7934&amp;action=edit'),
(280797, 27077, 'ClientIP', '83.111.236.141'),
(280798, 27077, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; WOW64; Trident/7.0; rv:11.0) like Gecko'),
(280799, 27077, 'CurrentUserID', '5'),
(280800, 27077, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(280801, 27078, 'PostID', '7928'),
(280802, 27078, 'PostType', 'law-update'),
(280803, 27078, 'PostTitle', 'June - July 2018'),
(280804, 27078, 'PostStatus', 'publish'),
(280805, 27078, 'PostDate', '2018-08-01 07:30:03'),
(280806, 27078, 'PostUrl', 'https://www.tamimi.com/law-update/june-july-2018/'),
(280807, 27078, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=7928&amp;action=edit'),
(280808, 27078, 'ClientIP', '83.111.236.141'),
(280809, 27078, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; WOW64; Trident/7.0; rv:11.0) like Gecko'),
(280810, 27078, 'CurrentUserID', '5'),
(280811, 27078, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(280812, 27079, 'PostID', '7930'),
(280813, 27079, 'PostType', 'law_update_articles'),
(280814, 27079, 'PostTitle', 'Enforcement and Challenges to Arbitral Awards under the New Arbitration Law in the UAE'),
(280815, 27079, 'PostStatus', 'publish'),
(280816, 27079, 'PostDate', '2018-07-31 10:04:57'),
(280817, 27079, 'PostUrl', 'https://www.tamimi.com/law-update-articles/enforcement-and-challenges-to-arbitral-awards-under-the-new-arbitration-law-in-the-uae/'),
(280818, 27079, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=7930&amp;action=edit'),
(280819, 27079, 'ClientIP', '83.111.236.141'),
(280820, 27079, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; WOW64; Trident/7.0; rv:11.0) like Gecko'),
(280821, 27079, 'CurrentUserID', '5'),
(280822, 27079, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(280823, 27080, 'PostID', '7944'),
(280824, 27080, 'PostType', 'law_update_articles'),
(280825, 27080, 'PostTitle', 'E-Sports in the GCC Market'),
(280826, 27080, 'PostStatus', 'publish'),
(280827, 27080, 'PostDate', '2018-08-01 07:39:51'),
(280828, 27080, 'PostUrl', 'https://www.tamimi.com/law-update-articles/e-sports-in-the-gcc-market/'),
(280829, 27080, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=7944&amp;action=edit'),
(280830, 27080, 'ClientIP', '83.111.236.141'),
(280831, 27080, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; WOW64; Trident/7.0; rv:11.0) like Gecko'),
(280832, 27080, 'CurrentUserID', '5'),
(280833, 27080, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(280834, 27081, 'PostID', '7944'),
(280835, 27081, 'PostType', 'law_update_articles'),
(280836, 27081, 'PostTitle', 'E-Sports in the GCC Market'),
(280837, 27081, 'PostStatus', 'publish'),
(280838, 27081, 'PostDate', '2018-08-01 07:39:51'),
(280839, 27081, 'PostUrl', 'https://www.tamimi.com/law-update-articles/e-sports-in-the-gcc-market/'),
(280840, 27081, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=7944&amp;action=edit'),
(280841, 27081, 'ClientIP', '83.111.236.141'),
(280842, 27081, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; WOW64; Trident/7.0; rv:11.0) like Gecko'),
(280843, 27081, 'CurrentUserID', '5'),
(280844, 27081, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(280845, 27082, 'PostID', '965'),
(280846, 27082, 'PostType', 'page'),
(280847, 27082, 'PostTitle', 'Law Update'),
(280848, 27082, 'PostStatus', 'publish'),
(280849, 27082, 'PostDate', '2017-09-28 12:15:43'),
(280850, 27082, 'PostUrl', 'https://www.tamimi.com/law-updates/'),
(280851, 27082, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=965&amp;action=edit'),
(280852, 27082, 'ClientIP', '83.111.236.141'),
(280853, 27082, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; WOW64; Trident/7.0; rv:11.0) like Gecko'),
(280854, 27082, 'CurrentUserID', '5'),
(280855, 27082, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(280856, 27083, 'PostID', '7448'),
(280857, 27083, 'PostType', 'law-update'),
(280858, 27083, 'PostTitle', 'May 2018'),
(280859, 27083, 'PostStatus', 'publish'),
(280860, 27083, 'PostDate', '2018-05-31 07:37:20'),
(280861, 27083, 'PostUrl', 'https://www.tamimi.com/law-update/may-2018/'),
(280862, 27083, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=7448&amp;action=edit'),
(280863, 27083, 'ClientIP', '83.111.236.141'),
(280864, 27083, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; WOW64; Trident/7.0; rv:11.0) like Gecko'),
(280865, 27083, 'CurrentUserID', '5'),
(280866, 27083, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(280867, 27084, 'PostID', '7221'),
(280868, 27084, 'PostType', 'law-update'),
(280869, 27084, 'PostTitle', 'April 2018'),
(280870, 27084, 'PostStatus', 'publish'),
(280871, 27084, 'PostDate', '2018-05-03 08:22:24'),
(280872, 27084, 'PostUrl', 'https://www.tamimi.com/law-update/april-2018/'),
(280873, 27084, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=7221&amp;action=edit'),
(280874, 27084, 'ClientIP', '83.111.236.141'),
(280875, 27084, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; WOW64; Trident/7.0; rv:11.0) like Gecko'),
(280876, 27084, 'CurrentUserID', '5'),
(280877, 27084, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(280878, 27085, 'PostID', '7143'),
(280879, 27085, 'PostType', 'law-update'),
(280880, 27085, 'PostTitle', 'March 2018'),
(280881, 27085, 'PostStatus', 'publish'),
(280882, 27085, 'PostDate', '2018-04-04 07:22:46'),
(280883, 27085, 'PostUrl', 'https://www.tamimi.com/law-update/march-2018/'),
(280884, 27085, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=7143&amp;action=edit'),
(280885, 27085, 'ClientIP', '83.111.236.141'),
(280886, 27085, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; WOW64; Trident/7.0; rv:11.0) like Gecko'),
(280887, 27085, 'CurrentUserID', '5'),
(280888, 27085, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(280889, 27086, 'PostID', '7928'),
(280890, 27086, 'PostType', 'law-update'),
(280891, 27086, 'PostTitle', 'June - July 2018'),
(280892, 27086, 'PostStatus', 'publish'),
(280893, 27086, 'PostDate', '2018-08-01 07:30:03'),
(280894, 27086, 'PostUrl', 'https://www.tamimi.com/law-update/june-july-2018/'),
(280895, 27086, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=7928&amp;action=edit'),
(280896, 27086, 'ClientIP', '83.111.236.141'),
(280897, 27086, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; WOW64; Trident/7.0; rv:11.0) like Gecko'),
(280898, 27086, 'CurrentUserID', '5'),
(280899, 27086, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(280900, 27087, 'PostID', '7928'),
(280901, 27087, 'PostType', 'law-update'),
(280902, 27087, 'PostTitle', 'June - July 2018'),
(280903, 27087, 'PostStatus', 'publish'),
(280904, 27087, 'PostDate', '2018-08-01 07:30:03'),
(280905, 27087, 'PostUrl', 'https://www.tamimi.com/law-update/june-july-2018/'),
(280906, 27087, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=7928&amp;action=edit'),
(280907, 27087, 'ClientIP', '83.111.236.141'),
(280908, 27087, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; WOW64; Trident/7.0; rv:11.0) like Gecko'),
(280909, 27087, 'CurrentUserID', '5'),
(280910, 27087, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(280911, 27088, 'PostID', '7933'),
(280912, 27088, 'PostType', 'law_update_articles'),
(280913, 27088, 'PostTitle', 'Admissibility and Reliability of Electronic Evidence before Qatari courts'),
(280914, 27088, 'PostStatus', 'publish'),
(280915, 27088, 'PostDate', '2018-08-01 07:44:13'),
(280916, 27088, 'PostUrl', 'https://www.tamimi.com/law-update-articles/admissibility-and-reliability-of-electronic-evidence-before-qatari-courts/'),
(280917, 27088, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=7933&amp;action=edit'),
(280918, 27088, 'ClientIP', '83.111.236.141'),
(280919, 27088, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; WOW64; Trident/7.0; rv:11.0) like Gecko'),
(280920, 27088, 'CurrentUserID', '5'),
(280921, 27088, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(280922, 27089, 'PostID', '7933'),
(280923, 27089, 'PostType', 'law_update_articles'),
(280924, 27089, 'PostTitle', 'Admissibility and Reliability of Electronic Evidence before Qatari courts'),
(280925, 27089, 'PostStatus', 'publish'),
(280926, 27089, 'PostDate', '2018-08-01 07:44:13'),
(280927, 27089, 'PostUrl', 'https://www.tamimi.com/law-update-articles/admissibility-and-reliability-of-electronic-evidence-before-qatari-courts/'),
(280928, 27089, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=7933&amp;action=edit'),
(280929, 27089, 'ClientIP', '83.111.236.141'),
(280930, 27089, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; WOW64; Trident/7.0; rv:11.0) like Gecko'),
(280931, 27089, 'CurrentUserID', '5'),
(280932, 27089, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(280933, 27090, 'PostID', '7928'),
(280934, 27090, 'PostType', 'law-update'),
(280935, 27090, 'PostTitle', 'June - July 2018'),
(280936, 27090, 'PostStatus', 'publish'),
(280937, 27090, 'PostDate', '2018-08-01 07:30:03'),
(280938, 27090, 'PostUrl', 'https://www.tamimi.com/law-update/june-july-2018/'),
(280939, 27090, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=7928&amp;action=edit'),
(280940, 27090, 'ClientIP', '83.111.236.141'),
(280941, 27090, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; WOW64; Trident/7.0; rv:11.0) like Gecko'),
(280942, 27090, 'CurrentUserID', '5'),
(280943, 27090, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(280944, 27091, 'PostID', '7956'),
(280945, 27091, 'PostType', 'law_update_articles'),
(280946, 27091, 'PostTitle', 'From Expo 2020 to Asian Cup 2019: Developing a protocol for dealing with Ambush Marketing in the GCC'),
(280947, 27091, 'PostStatus', 'publish'),
(280948, 27091, 'PostDate', '2018-08-01 07:34:13'),
(280949, 27091, 'PostUrl', 'https://www.tamimi.com/law-update-articles/from-expo-2020-to-asian-cup-2019-developing-a-protocol-for-dealing-with-ambush-marketing-in-the-gcc/'),
(280950, 27091, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=7956&amp;action=edit'),
(280951, 27091, 'ClientIP', '83.111.236.141'),
(280952, 27091, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; WOW64; Trident/7.0; rv:11.0) like Gecko'),
(280953, 27091, 'CurrentUserID', '5'),
(280954, 27091, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(280955, 27092, 'PostID', '7958'),
(280956, 27092, 'PostType', 'law_update_articles'),
(280957, 27092, 'PostTitle', 'Amended Arbitration Legislative Framework in Jordan'),
(280958, 27092, 'PostStatus', 'publish'),
(280959, 27092, 'PostDate', '2018-08-01 07:33:58'),
(280960, 27092, 'PostUrl', 'https://www.tamimi.com/law-update-articles/amended-arbitration-legislative-framework-in-jordan/'),
(280961, 27092, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=7958&amp;action=edit'),
(280962, 27092, 'ClientIP', '83.111.236.141'),
(280963, 27092, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; WOW64; Trident/7.0; rv:11.0) like Gecko'),
(280964, 27092, 'CurrentUserID', '5'),
(280965, 27092, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(280966, 27093, 'PostID', '7951'),
(280967, 27093, 'PostType', 'law_update_articles'),
(280968, 27093, 'PostTitle', 'The Privatisation of Saudi Arabia’s Football Clubs: An Update'),
(280969, 27093, 'PostStatus', 'publish'),
(280970, 27093, 'PostDate', '2018-08-01 07:37:10'),
(280971, 27093, 'PostUrl', 'https://www.tamimi.com/law-update-articles/the-privatisation-of-saudi-arabias-football-clubs-an-update/'),
(280972, 27093, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=7951&amp;action=edit'),
(280973, 27093, 'ClientIP', '83.111.236.141'),
(280974, 27093, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; WOW64; Trident/7.0; rv:11.0) like Gecko'),
(280975, 27093, 'CurrentUserID', '5'),
(280976, 27093, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(280977, 27094, 'PostID', '7951'),
(280978, 27094, 'PostType', 'law_update_articles'),
(280979, 27094, 'PostTitle', 'The Privatisation of Saudi Arabia’s Football Clubs: An Update'),
(280980, 27094, 'PostStatus', 'publish'),
(280981, 27094, 'PostDate', '2018-08-01 07:37:10'),
(280982, 27094, 'PostUrl', 'https://www.tamimi.com/law-update-articles/the-privatisation-of-saudi-arabias-football-clubs-an-update/'),
(280983, 27094, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=7951&amp;action=edit'),
(280984, 27094, 'ClientIP', '83.111.236.141'),
(280985, 27094, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; WOW64; Trident/7.0; rv:11.0) like Gecko'),
(280986, 27094, 'CurrentUserID', '5'),
(280987, 27094, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(280988, 27095, 'Attempts', '5'),
(280989, 27095, 'Users', 'a:1:{i:0;s:7:\"admin-2\";}'),
(280990, 27095, 'ClientIP', '193.201.224.225'),
(280991, 27095, 'UserAgent', 'Mozilla/5.0 (Windows NT 6.1; WOW64; rv:18.0) Gecko/20100101 Firefox/18.0'),
(280992, 27097, 'Attempts', '1'),
(280993, 27096, 'Attempts', '2'),
(280994, 27097, 'Username', 'admin'),
(280995, 27096, 'Username', 'admin'),
(280996, 27097, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(280997, 27096, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(280998, 27097, 'ClientIP', '194.31.45.200'),
(280999, 27096, 'ClientIP', '194.31.45.200'),
(281000, 27097, 'UserAgent', 'Mozilla/5.0 (Windows NT 5.0; rv:52.55.92) Gecko/20144760 Firefox/52.55.92'),
(281001, 27096, 'UserAgent', 'Mozilla/5.0 (Macintosh; U; Intel Mac OS X 10_30_87) AppleWebKit/531.71.28 (KHTML, like Gecko) Chrome/56.2.7969.1697 Safari/532.11 Edge/36.05182'),
(281002, 27098, 'Attempts', '10+'),
(281003, 27098, 'Username', 'patrick'),
(281004, 27098, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281005, 27098, 'ClientIP', '194.31.45.200'),
(281006, 27098, 'UserAgent', 'Mozilla/5.0 (Windows NT 6.0) AppleWebKit/534.19.62 (KHTML, like Gecko) Version/4.6.1 Safari/533.27'),
(281007, 27099, 'Attempts', '8'),
(281008, 27100, 'Attempts', '1'),
(281009, 27099, 'Users', 'a:1:{i:0;s:6:\"tamimi\";}'),
(281010, 27100, 'Users', 'a:1:{i:0;s:6:\"tamimi\";}'),
(281011, 27099, 'ClientIP', '194.31.45.200'),
(281012, 27100, 'ClientIP', '194.31.45.200'),
(281013, 27099, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; WOW64) AppleWebKit/536.37.89 (KHTML, like Gecko) Chrome/54.8.3842.9114 Safari/531.97'),
(281014, 27100, 'UserAgent', 'Mozilla/5.0 (Windows NT 5.1; WOW64; x64) AppleWebKit/532.89.42 (KHTML, like Gecko) Chrome/57.4.9184.4456 Safari/534.50 OPR/44.5.1907.6279'),
(281015, 27101, 'Attempts', '5'),
(281016, 27101, 'Username', 'admin'),
(281017, 27101, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281018, 27101, 'ClientIP', '123.207.5.43'),
(281019, 27101, 'UserAgent', 'python-requests/2.18.4'),
(281020, 27102, 'Attempts', '5'),
(281021, 27102, 'Users', 'a:1:{i:0;s:7:\"admin-2\";}'),
(281022, 27102, 'ClientIP', '193.201.224.225'),
(281023, 27102, 'UserAgent', 'Mozilla/5.0 (Windows NT 6.1; WOW64; rv:18.0) Gecko/20100101 Firefox/18.0'),
(281024, 27103, 'Username', 'rois'),
(281025, 27103, 'ClientIP', '202.62.16.3'),
(281026, 27103, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(281027, 27104, 'PostID', '5'),
(281028, 27104, 'PostType', 'page'),
(281029, 27104, 'PostTitle', 'Home'),
(281030, 27104, 'PostStatus', 'publish'),
(281031, 27104, 'PostDate', '2017-09-06 07:15:00'),
(281032, 27104, 'PostUrl', 'https://www.tamimi.com/'),
(281033, 27104, 'ClientIP', '202.62.16.3'),
(281034, 27104, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(281035, 27104, 'CurrentUserID', '32'),
(281036, 27105, 'PostID', '5'),
(281037, 27105, 'PostType', 'page'),
(281038, 27105, 'PostTitle', 'Home'),
(281039, 27105, 'PostStatus', 'publish'),
(281040, 27105, 'PostDate', '2017-09-06 07:15:00'),
(281041, 27105, 'PostUrl', 'https://www.tamimi.com/'),
(281042, 27105, 'ClientIP', '202.62.16.3'),
(281043, 27105, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(281044, 27105, 'CurrentUserID', '32'),
(281045, 27106, 'Username', 'patrick'),
(281046, 27106, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281047, 27106, 'ClientIP', '202.62.16.3'),
(281048, 27106, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(281049, 27107, 'PostID', '5'),
(281050, 27107, 'PostType', 'page'),
(281051, 27107, 'PostTitle', 'Home'),
(281052, 27107, 'PostStatus', 'publish'),
(281053, 27107, 'PostDate', '2017-09-06 07:15:00'),
(281054, 27107, 'PostUrl', 'https://www.tamimi.com/'),
(281055, 27107, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=5&amp;action=edit'),
(281056, 27107, 'ClientIP', '202.62.16.3'),
(281057, 27107, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(281058, 27107, 'CurrentUserID', '5'),
(281059, 27107, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281060, 27108, 'PostID', '5'),
(281061, 27108, 'PostType', 'page'),
(281062, 27108, 'PostTitle', 'Home'),
(281063, 27108, 'PostStatus', 'publish'),
(281064, 27108, 'PostDate', '2017-09-06 07:15:00'),
(281065, 27108, 'PostUrl', 'https://www.tamimi.com/'),
(281066, 27108, 'ClientIP', '202.62.16.3'),
(281067, 27108, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(281068, 27108, 'CurrentUserID', '5'),
(281069, 27108, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281070, 27109, 'Username', 'roisexcrew'),
(281071, 27109, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281072, 27109, 'ClientIP', '202.62.16.3'),
(281073, 27109, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(281074, 27110, 'Attempts', '8'),
(281075, 27110, 'Users', 'a:2:{i:0;s:6:\"tamimi\";i:1;s:10:\"tamimi.com\";}'),
(281076, 27110, 'ClientIP', '212.79.122.68'),
(281077, 27110, 'UserAgent', 'Mozilla/5.0 (Windows NT 5.0; rv:52.53.90) Gecko/20142786 Firefox/52.53.90'),
(281078, 27111, 'PostID', '5'),
(281079, 27111, 'PostType', 'page'),
(281080, 27111, 'PostTitle', 'Home'),
(281081, 27111, 'PostStatus', 'publish'),
(281082, 27111, 'PostDate', '2017-09-06 07:15:00'),
(281083, 27111, 'PostUrl', 'https://www.tamimi.com/'),
(281084, 27111, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=5&amp;action=edit'),
(281085, 27111, 'ClientIP', '46.101.16.232'),
(281086, 27111, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(281087, 27111, 'CurrentUserID', '5'),
(281088, 27111, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281089, 27112, 'PostID', '5'),
(281090, 27112, 'PostType', 'page'),
(281091, 27112, 'PostTitle', 'Home'),
(281092, 27112, 'PostStatus', 'publish'),
(281093, 27112, 'PostDate', '2017-09-06 07:15:00'),
(281094, 27112, 'PostUrl', 'https://www.tamimi.com/'),
(281095, 27112, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=5&amp;action=edit'),
(281096, 27112, 'ClientIP', '46.101.16.232'),
(281097, 27112, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(281098, 27112, 'CurrentUserID', '5'),
(281099, 27112, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281100, 27113, 'PostID', '5'),
(281101, 27113, 'PostType', 'page'),
(281102, 27113, 'PostTitle', 'Home'),
(281103, 27113, 'PostStatus', 'publish'),
(281104, 27113, 'PostDate', '2017-09-06 07:15:00'),
(281105, 27113, 'PostUrl', 'https://www.tamimi.com/'),
(281106, 27113, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=5&amp;action=edit'),
(281107, 27113, 'ClientIP', '46.101.16.232'),
(281108, 27113, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(281109, 27113, 'CurrentUserID', '5'),
(281110, 27113, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281111, 27114, 'PostID', '5'),
(281112, 27114, 'PostType', 'page'),
(281113, 27114, 'PostTitle', 'Home'),
(281114, 27114, 'PostStatus', 'publish'),
(281115, 27114, 'PostDate', '2017-09-06 07:15:00'),
(281116, 27114, 'PostUrl', 'https://www.tamimi.com/'),
(281117, 27114, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=5&amp;action=edit'),
(281118, 27114, 'ClientIP', '46.101.16.232'),
(281119, 27114, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(281120, 27114, 'CurrentUserID', '5'),
(281121, 27114, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281122, 27115, 'PostID', '5'),
(281123, 27115, 'PostType', 'page'),
(281124, 27115, 'PostTitle', 'Home'),
(281125, 27115, 'PostStatus', 'publish'),
(281126, 27115, 'PostDate', '2017-09-06 07:15:00'),
(281127, 27115, 'PostUrl', 'https://www.tamimi.com/'),
(281128, 27115, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=5&amp;action=edit'),
(281129, 27115, 'ClientIP', '46.101.16.232'),
(281130, 27115, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(281131, 27115, 'CurrentUserID', '5'),
(281132, 27115, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281133, 27116, 'PostID', '5'),
(281134, 27116, 'PostType', 'page'),
(281135, 27116, 'PostTitle', 'Home'),
(281136, 27116, 'PostStatus', 'publish'),
(281137, 27116, 'PostDate', '2017-09-06 07:15:00'),
(281138, 27116, 'PostUrl', 'https://www.tamimi.com/'),
(281139, 27116, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=5&amp;action=edit'),
(281140, 27116, 'ClientIP', '46.101.16.232'),
(281141, 27116, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(281142, 27116, 'CurrentUserID', '5'),
(281143, 27116, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281144, 27117, 'Attempts', '5'),
(281145, 27117, 'Users', 'a:1:{i:0;s:7:\"admin-2\";}'),
(281146, 27117, 'ClientIP', '193.201.224.220'),
(281147, 27117, 'UserAgent', 'Mozilla/5.0 (Windows NT 6.1; WOW64; rv:18.0) Gecko/20100101 Firefox/18.0'),
(281148, 27118, 'Theme', 'O:8:\"stdClass\":6:{s:4:\"Name\";s:8:\"WordStar\";s:8:\"ThemeURI\";N;s:11:\"Description\";s:338:\"This theme is clean, blog-focused, and designed for clarity, with simple, straightforward typography that&#8217;s readable on a wide variety of screen sizes, and suitable for multiple languages.This theme, like WordPress, is licensed under the GPL. Use it to make something cool, have fun, and share what you&#8217;ve learned with others.\";s:6:\"Author\";s:44:\"<a href=\"http://linesh.com/\">Linesh Jose</a>\";s:7:\"Version\";s:3:\"4.2\";s:22:\"get_template_directory\";s:53:\"/home/tamimnew/public_html/wp-content/themes/wordstar\";}'),
(281149, 27118, 'ClientIP', '178.62.85.75'),
(281150, 27118, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(281151, 27118, 'CurrentUserID', '5'),
(281152, 27118, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281153, 27119, 'Theme', 'O:8:\"stdClass\":6:{s:4:\"Name\";s:8:\"WordStar\";s:8:\"ThemeURI\";N;s:11:\"Description\";s:338:\"This theme is clean, blog-focused, and designed for clarity, with simple, straightforward typography that&#8217;s readable on a wide variety of screen sizes, and suitable for multiple languages.This theme, like WordPress, is licensed under the GPL. Use it to make something cool, have fun, and share what you&#8217;ve learned with others.\";s:6:\"Author\";s:44:\"<a href=\"http://linesh.com/\">Linesh Jose</a>\";s:7:\"Version\";s:3:\"4.2\";s:22:\"get_template_directory\";s:53:\"/home/tamimnew/public_html/wp-content/themes/wordstar\";}'),
(281154, 27119, 'ClientIP', '178.62.102.23'),
(281155, 27119, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(281156, 27119, 'CurrentUserID', '5'),
(281157, 27119, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281158, 27120, 'PostID', '5'),
(281159, 27120, 'PostType', 'page'),
(281160, 27120, 'PostTitle', 'Home'),
(281161, 27120, 'PostStatus', 'publish'),
(281162, 27120, 'PostDate', '2017-09-06 07:15:00'),
(281163, 27120, 'PostUrl', 'https://www.tamimi.com/'),
(281164, 27120, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=5&amp;action=edit'),
(281165, 27120, 'ClientIP', '178.62.102.23'),
(281166, 27120, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(281167, 27120, 'CurrentUserID', '5'),
(281168, 27120, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281169, 27121, 'PostID', '5'),
(281170, 27121, 'PostType', 'page'),
(281171, 27121, 'PostTitle', 'Home'),
(281172, 27121, 'PostStatus', 'publish'),
(281173, 27121, 'PostDate', '2017-09-06 07:15:00'),
(281174, 27121, 'PostUrl', 'https://www.tamimi.com/'),
(281175, 27121, 'ClientIP', '178.62.102.23'),
(281176, 27121, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(281177, 27121, 'CurrentUserID', '5'),
(281178, 27121, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281179, 27122, 'PostID', '5'),
(281180, 27122, 'PostType', 'page'),
(281181, 27122, 'PostTitle', 'Home'),
(281182, 27122, 'PostStatus', 'publish'),
(281183, 27122, 'PostDate', '2017-09-06 07:15:00'),
(281184, 27122, 'PostUrl', 'https://www.tamimi.com/'),
(281185, 27122, 'ClientIP', '46.101.38.123'),
(281186, 27122, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(281187, 27122, 'CurrentUserID', '5'),
(281188, 27122, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281189, 27123, 'Theme', 'O:8:\"stdClass\":6:{s:4:\"Name\";s:6:\"tamimi\";s:8:\"ThemeURI\";N;s:11:\"Description\";s:11:\"Description\";s:6:\"Author\";s:14:\"Underscores.me\";s:7:\"Version\";s:5:\"1.0.0\";s:22:\"get_template_directory\";s:51:\"/home/tamimnew/public_html/wp-content/themes/tamimi\";}'),
(281190, 27123, 'ClientIP', '46.101.38.123'),
(281191, 27123, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(281192, 27123, 'CurrentUserID', '5'),
(281193, 27123, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281194, 27124, 'Status', 'Enabled'),
(281195, 27124, 'MenuSetting', 'Location: menu-1 menu'),
(281196, 27124, 'MenuName', 'main_menu'),
(281197, 27124, 'ClientIP', '46.101.38.123'),
(281198, 27124, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(281199, 27124, 'CurrentUserID', '5'),
(281200, 27124, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281201, 27125, 'Status', 'Enabled'),
(281202, 27125, 'MenuSetting', 'Location: menu-2 menu'),
(281203, 27125, 'MenuName', 'footer_menu'),
(281204, 27125, 'ClientIP', '46.101.38.123'),
(281205, 27125, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(281206, 27125, 'CurrentUserID', '5'),
(281207, 27125, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281208, 27126, 'PostID', '8175'),
(281209, 27126, 'PostType', 'customize_changeset'),
(281210, 27126, 'PostStatus', 'publish'),
(281211, 27126, 'PostDate', '2018-08-10 21:19:55'),
(281212, 27126, 'PostUrl', 'http://www.tamimi.com/42130e08-5587-4437-b0aa-7031ac44c6ca/'),
(281213, 27126, 'ClientIP', '46.101.38.123'),
(281214, 27126, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(281215, 27126, 'CurrentUserID', '5'),
(281216, 27126, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281217, 27127, 'PostID', '5'),
(281218, 27127, 'PostType', 'page'),
(281219, 27127, 'PostTitle', 'Home'),
(281220, 27127, 'PostStatus', 'publish'),
(281221, 27127, 'PostDate', '2017-09-06 07:15:00'),
(281222, 27127, 'PostUrl', 'https://www.tamimi.com/'),
(281223, 27127, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=5&amp;action=edit'),
(281224, 27127, 'ClientIP', '46.101.38.123'),
(281225, 27127, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(281226, 27127, 'CurrentUserID', '5'),
(281227, 27127, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281228, 27128, 'Username', 'roisexcrew'),
(281229, 27128, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281230, 27128, 'ClientIP', '202.62.16.3'),
(281231, 27128, 'UserAgent', 'Mozilla/5.0 (Linux; Android 8.1.0; Mi A1 Build/OPM1.171019.026) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.91 Mobile Safari/537.36'),
(281232, 27129, 'PostID', '980'),
(281233, 27129, 'PostType', 'page'),
(281234, 27129, 'PostTitle', 'News'),
(281235, 27129, 'PostStatus', 'publish'),
(281236, 27129, 'PostDate', '2017-09-28 12:27:58'),
(281237, 27129, 'PostUrl', 'https://www.tamimi.com/news/'),
(281238, 27129, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=980&amp;action=edit'),
(281239, 27129, 'ClientIP', '202.62.16.3'),
(281240, 27129, 'UserAgent', 'Mozilla/5.0 (Linux; Android 8.1.0; Mi A1 Build/OPM1.171019.026) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.91 Mobile Safari/537.36'),
(281241, 27129, 'CurrentUserID', '5'),
(281242, 27129, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281243, 27130, 'PostID', '980'),
(281244, 27130, 'PostType', 'page'),
(281245, 27130, 'PostTitle', 'News'),
(281246, 27130, 'PostStatus', 'publish'),
(281247, 27130, 'PostDate', '2017-09-28 12:27:58'),
(281248, 27130, 'PostUrl', 'https://www.tamimi.com/news/'),
(281249, 27130, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=980&amp;action=edit'),
(281250, 27130, 'ClientIP', '202.62.16.3'),
(281251, 27130, 'UserAgent', 'Mozilla/5.0 (Linux; Android 8.1.0; Mi A1 Build/OPM1.171019.026) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.91 Mobile Safari/537.36'),
(281252, 27130, 'CurrentUserID', '5'),
(281253, 27130, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281254, 27131, 'Attempts', '5'),
(281255, 27131, 'Username', 'admin'),
(281256, 27131, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281257, 27131, 'ClientIP', '123.207.5.43'),
(281258, 27131, 'UserAgent', 'python-requests/2.18.4'),
(281259, 27132, 'Attempts', '5'),
(281260, 27132, 'Users', 'a:1:{i:0;s:7:\"admin-2\";}'),
(281261, 27132, 'ClientIP', '144.202.27.148'),
(281262, 27132, 'UserAgent', 'Mozilla/4.0 (compatible; MSIE 9.0; Windows NT 6.1)'),
(281263, 27133, 'Attempts', '10+'),
(281264, 27133, 'Users', 'a:1:{i:0;s:7:\"admin-2\";}'),
(281265, 27133, 'ClientIP', '54.167.111.133'),
(281266, 27133, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; WOW64; rv:58.0) Gecko/20100101 Firefox/58.0'),
(281267, 27134, 'Attempts', '10+'),
(281268, 27134, 'Users', 'a:1:{i:0;s:7:\"admin-2\";}'),
(281269, 27134, 'ClientIP', '54.167.111.133'),
(281270, 27134, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; WOW64; rv:58.0) Gecko/20100101 Firefox/58.0'),
(281271, 27135, 'PostID', '5'),
(281272, 27135, 'PostType', 'page'),
(281273, 27135, 'PostTitle', 'Home'),
(281274, 27135, 'PostStatus', 'publish'),
(281275, 27135, 'PostDate', '2017-09-06 07:15:00'),
(281276, 27135, 'PostUrl', 'https://www.tamimi.com/'),
(281277, 27135, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=5&amp;action=edit'),
(281278, 27135, 'ClientIP', '202.62.16.3'),
(281279, 27135, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(281280, 27135, 'CurrentUserID', '5'),
(281281, 27135, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281282, 27136, 'Username', 'noura'),
(281283, 27136, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281284, 27136, 'ClientIP', '86.98.5.18'),
(281285, 27136, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281286, 27137, 'Attempts', '3'),
(281287, 27137, 'Users', 'a:1:{i:0;s:7:\"admin-2\";}'),
(281288, 27137, 'ClientIP', '193.201.224.28'),
(281289, 27137, 'UserAgent', 'Mozilla/5.0 (Windows NT 6.1; WOW64; rv:18.0) Gecko/20100101 Firefox/18.0'),
(281290, 27138, 'PostID', '5'),
(281291, 27138, 'PostType', 'page'),
(281292, 27138, 'PostTitle', 'Home'),
(281293, 27138, 'PostStatus', 'publish'),
(281294, 27138, 'PostDate', '2017-09-06 07:15:00'),
(281295, 27138, 'PostUrl', 'https://www.tamimi.com/'),
(281296, 27138, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=5&amp;action=edit'),
(281297, 27138, 'ClientIP', '86.98.5.18'),
(281298, 27138, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281299, 27138, 'CurrentUserID', '8'),
(281300, 27138, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281301, 27139, 'Attempts', '2'),
(281302, 27139, 'Users', 'a:1:{i:0;s:7:\"patrick\";}'),
(281303, 27139, 'ClientIP', '83.111.236.141'),
(281304, 27139, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; WOW64; Trident/7.0; rv:11.0) like Gecko'),
(281305, 27140, 'CurrentUserID', '8'),
(281306, 27140, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281307, 27140, 'ClientIP', '86.98.5.18'),
(281308, 27140, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281309, 27141, 'Username', 'admin'),
(281310, 27141, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281311, 27141, 'ClientIP', '86.98.5.18'),
(281312, 27141, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281313, 27142, 'UserChanger', 'admin'),
(281314, 27142, 'TargetUsername', 'faye'),
(281315, 27142, 'ClientIP', '86.98.5.18'),
(281316, 27142, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281317, 27142, 'CurrentUserID', '1'),
(281318, 27142, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281319, 27143, 'TargetUserID', '12'),
(281320, 27143, 'TargetUserData', 'O:8:\"stdClass\":5:{s:8:\"Username\";s:4:\"faye\";s:9:\"FirstName\";s:4:\"Faye\";s:8:\"LastName\";s:5:\"raouf\";s:5:\"Email\";s:18:\"f.raouf@tamimi.com\";s:5:\"Roles\";s:4:\"none\";}'),
(281321, 27143, 'ClientIP', '86.98.5.18'),
(281322, 27143, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281323, 27143, 'CurrentUserID', '1'),
(281324, 27143, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281325, 27144, 'TargetUserID', '18'),
(281326, 27144, 'TargetUserData', 'O:8:\"stdClass\":5:{s:8:\"Username\";s:5:\"Admin\";s:9:\"FirstName\";s:0:\"\";s:8:\"LastName\";s:0:\"\";s:5:\"Email\";s:15:\"hosting@flip.me\";s:5:\"Roles\";s:4:\"none\";}'),
(281327, 27144, 'ClientIP', '86.98.5.18'),
(281328, 27144, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281329, 27144, 'CurrentUserID', '1'),
(281330, 27144, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281331, 27145, 'TargetUserID', '24');
INSERT INTO `tm_wsal_metadata` (`id`, `occurrence_id`, `name`, `value`) VALUES
(281332, 27145, 'TargetUserData', 'O:8:\"stdClass\":5:{s:8:\"Username\";s:6:\"Admin1\";s:9:\"FirstName\";s:4:\"Flip\";s:8:\"LastName\";s:5:\"Meida\";s:5:\"Email\";s:15:\"hosting@flip.me\";s:5:\"Roles\";s:4:\"none\";}'),
(281333, 27145, 'ClientIP', '86.98.5.18'),
(281334, 27145, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281335, 27145, 'CurrentUserID', '1'),
(281336, 27145, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281337, 27146, 'TargetUserID', '19'),
(281338, 27146, 'TargetUserData', 'O:8:\"stdClass\":5:{s:8:\"Username\";s:5:\"allan\";s:9:\"FirstName\";s:0:\"\";s:8:\"LastName\";s:0:\"\";s:5:\"Email\";s:15:\"hosting@flip.me\";s:5:\"Roles\";s:4:\"none\";}'),
(281339, 27146, 'ClientIP', '86.98.5.18'),
(281340, 27146, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281341, 27146, 'CurrentUserID', '1'),
(281342, 27146, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281343, 27147, 'TargetUserID', '31'),
(281344, 27147, 'TargetUserData', 'O:8:\"stdClass\":5:{s:8:\"Username\";s:4:\"info\";s:9:\"FirstName\";s:0:\"\";s:8:\"LastName\";s:0:\"\";s:5:\"Email\";s:19:\"sanadz768@gmail.com\";s:5:\"Roles\";s:13:\"administrator\";}'),
(281345, 27147, 'ClientIP', '86.98.5.18'),
(281346, 27147, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281347, 27147, 'CurrentUserID', '1'),
(281348, 27147, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281349, 27148, 'TargetUserID', '16'),
(281350, 27148, 'TargetUserData', 'O:8:\"stdClass\":5:{s:8:\"Username\";s:5:\"kerry\";s:9:\"FirstName\";s:5:\"Kerry\";s:8:\"LastName\";s:6:\"Shultz\";s:5:\"Email\";s:19:\"k.Shultz@tamimi.com\";s:5:\"Roles\";s:4:\"none\";}'),
(281351, 27148, 'ClientIP', '86.98.5.18'),
(281352, 27148, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281353, 27148, 'CurrentUserID', '1'),
(281354, 27148, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281355, 27149, 'TargetUserID', '7'),
(281356, 27149, 'TargetUserData', 'O:8:\"stdClass\":5:{s:8:\"Username\";s:7:\"malaika\";s:9:\"FirstName\";s:7:\"Malaika\";s:8:\"LastName\";s:6:\"Goveas\";s:5:\"Email\";s:20:\"M.Goveas2@tamimi.com\";s:5:\"Roles\";s:13:\"administrator\";}'),
(281357, 27149, 'ClientIP', '86.98.5.18'),
(281358, 27149, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281359, 27149, 'CurrentUserID', '1'),
(281360, 27149, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281361, 27150, 'TargetUserID', '28'),
(281362, 27150, 'TargetUserData', 'O:8:\"stdClass\":5:{s:8:\"Username\";s:7:\"malaika\";s:9:\"FirstName\";s:7:\"Malaika\";s:8:\"LastName\";s:6:\"Goveas\";s:5:\"Email\";s:20:\"m.goveas2@tamimi.com\";s:5:\"Roles\";s:4:\"none\";}'),
(281363, 27150, 'ClientIP', '86.98.5.18'),
(281364, 27150, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281365, 27150, 'CurrentUserID', '1'),
(281366, 27150, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281367, 27151, 'ClientIP', '127.0.0.1'),
(281368, 27151, 'Username', 'Plugin'),
(281369, 27151, 'PromoMessage', 'See who is logged in, create user productivity reports, get notified instantly via email of important changes, add search and much more. <strong><a href=\"https://www.tamimi.com/wp-admin/admin.php?page=wsal-auditlog-pricing\">Upgrade to Premium</a></strong> | <strong><a href=\"https://www.wpsecurityauditlog.com/premium-features/?utm_source=alert&utm_medium=page&utm_content=alert+more+info&utm_campaign=upgrade+premium\" target=\"_blank\">More Information</a></strong>'),
(281370, 27151, 'PromoName', 'Upgrade to Premium'),
(281371, 27152, 'TargetUserID', '17'),
(281372, 27152, 'TargetUserData', 'O:8:\"stdClass\":5:{s:8:\"Username\";s:8:\"maryanne\";s:9:\"FirstName\";s:14:\"MaryanneWhelan\";s:8:\"LastName\";s:6:\"Whelan\";s:5:\"Email\";s:19:\"m.whelan@tamimi.com\";s:5:\"Roles\";s:4:\"none\";}'),
(281373, 27152, 'ClientIP', '86.98.5.18'),
(281374, 27152, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281375, 27152, 'CurrentUserID', '1'),
(281376, 27152, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281377, 27153, 'TargetUserID', '13'),
(281378, 27153, 'TargetUserData', 'O:8:\"stdClass\":5:{s:8:\"Username\";s:8:\"rosemary\";s:9:\"FirstName\";s:8:\"Rosemary\";s:8:\"LastName\";s:5:\"falls\";s:5:\"Email\";s:18:\"R.Falls@tamimi.com\";s:5:\"Roles\";s:4:\"none\";}'),
(281379, 27153, 'ClientIP', '86.98.5.18'),
(281380, 27153, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281381, 27153, 'CurrentUserID', '1'),
(281382, 27153, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281383, 27154, 'TargetUserID', '21'),
(281384, 27154, 'TargetUserData', 'O:8:\"stdClass\":5:{s:8:\"Username\";s:5:\"Sarah\";s:9:\"FirstName\";s:5:\"Sarah\";s:8:\"LastName\";s:8:\"Cranston\";s:5:\"Email\";s:21:\"s.cranston@tamimi.com\";s:5:\"Roles\";s:4:\"none\";}'),
(281385, 27154, 'ClientIP', '86.98.5.18'),
(281386, 27154, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281387, 27154, 'CurrentUserID', '1'),
(281388, 27154, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281389, 27155, 'TargetUserID', '23'),
(281390, 27155, 'TargetUserData', 'O:8:\"stdClass\":5:{s:8:\"Username\";s:22:\"sarah.charlton@flip.me\";s:9:\"FirstName\";s:0:\"\";s:8:\"LastName\";s:0:\"\";s:5:\"Email\";s:15:\"hosting@flip.me\";s:5:\"Roles\";s:4:\"none\";}'),
(281391, 27155, 'ClientIP', '86.98.5.18'),
(281392, 27155, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281393, 27155, 'CurrentUserID', '1'),
(281394, 27155, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281395, 27156, 'TargetUserID', '15'),
(281396, 27156, 'TargetUserData', 'O:8:\"stdClass\":5:{s:8:\"Username\";s:7:\"shareen\";s:9:\"FirstName\";s:7:\"Shareen\";s:8:\"LastName\";s:8:\"Blackman\";s:5:\"Email\";s:21:\"s.Blackman@tamimi.com\";s:5:\"Roles\";s:4:\"none\";}'),
(281397, 27156, 'ClientIP', '86.98.5.18'),
(281398, 27156, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281399, 27156, 'CurrentUserID', '1'),
(281400, 27156, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281401, 27157, 'TargetUserID', '22'),
(281402, 27157, 'TargetUserData', 'O:8:\"stdClass\":5:{s:8:\"Username\";s:7:\"sheeban\";s:9:\"FirstName\";s:0:\"\";s:8:\"LastName\";s:0:\"\";s:5:\"Email\";s:15:\"hosting@flip.me\";s:5:\"Roles\";s:4:\"none\";}'),
(281403, 27157, 'ClientIP', '86.98.5.18'),
(281404, 27157, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281405, 27157, 'CurrentUserID', '1'),
(281406, 27157, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281407, 27158, 'TargetUserID', '25'),
(281408, 27158, 'TargetUserData', 'O:8:\"stdClass\":5:{s:8:\"Username\";s:8:\"Sudarsan\";s:9:\"FirstName\";s:8:\"Sudarsan\";s:8:\"LastName\";s:8:\"Sudarsan\";s:5:\"Email\";s:15:\"hosting@flip.me\";s:5:\"Roles\";s:4:\"none\";}'),
(281409, 27158, 'ClientIP', '86.98.5.18'),
(281410, 27158, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281411, 27158, 'CurrentUserID', '1'),
(281412, 27158, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281413, 27159, 'TargetUserID', '10'),
(281414, 27159, 'TargetUserData', 'O:8:\"stdClass\":5:{s:8:\"Username\";s:6:\"tmc001\";s:9:\"FirstName\";s:5:\"Admin\";s:8:\"LastName\";s:0:\"\";s:5:\"Email\";s:15:\"hosting@flip.me\";s:5:\"Roles\";s:4:\"none\";}'),
(281415, 27159, 'ClientIP', '86.98.5.18'),
(281416, 27159, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281417, 27159, 'CurrentUserID', '1'),
(281418, 27159, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281419, 27160, 'TargetUserID', '11'),
(281420, 27160, 'TargetUserData', 'O:8:\"stdClass\":5:{s:8:\"Username\";s:4:\"waad\";s:9:\"FirstName\";s:4:\"waad\";s:8:\"LastName\";s:10:\"barghouthi\";s:5:\"Email\";s:23:\"w.barghouthi@tamimi.com\";s:5:\"Roles\";s:4:\"none\";}'),
(281421, 27160, 'ClientIP', '86.98.5.18'),
(281422, 27160, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281423, 27160, 'CurrentUserID', '1'),
(281424, 27160, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281425, 27161, 'UserChanger', 'admin'),
(281426, 27161, 'TargetUsername', 'roisexcrew'),
(281427, 27161, 'ClientIP', '86.98.5.18'),
(281428, 27161, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281429, 27161, 'CurrentUserID', '1'),
(281430, 27161, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281431, 27162, 'UserChanger', 'admin'),
(281432, 27162, 'TargetUsername', 'roisexcrew'),
(281433, 27162, 'ClientIP', '86.98.5.18'),
(281434, 27162, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281435, 27162, 'CurrentUserID', '1'),
(281436, 27162, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281437, 27163, 'TargetUserID', '5'),
(281438, 27163, 'ClientIP', '86.98.5.18'),
(281439, 27163, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281440, 27163, 'CurrentUserID', '1'),
(281441, 27163, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281442, 27164, 'TargetUserID', '5'),
(281443, 27164, 'TargetUserData', 'O:8:\"stdClass\":2:{s:8:\"Username\";s:10:\"roisexcrew\";s:5:\"Roles\";s:13:\"administrator\";}'),
(281444, 27164, 'ClientIP', '86.98.5.18'),
(281445, 27164, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281446, 27164, 'CurrentUserID', '1'),
(281447, 27164, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281448, 27165, 'TargetUserID', '5'),
(281449, 27165, 'TargetUsername', 'roisexcrew'),
(281450, 27165, 'OldEmail', 'rois.excrew@gmail.com'),
(281451, 27165, 'NewEmail', 'P.Guevarra@tamimi.com'),
(281452, 27165, 'ClientIP', '86.98.5.18'),
(281453, 27165, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281454, 27165, 'CurrentUserID', '1'),
(281455, 27165, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281456, 27166, 'UserChanger', 'admin'),
(281457, 27166, 'TargetUsername', 'chantal'),
(281458, 27166, 'ClientIP', '86.98.5.18'),
(281459, 27166, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281460, 27166, 'CurrentUserID', '1'),
(281461, 27166, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281462, 27167, 'UserChanger', 'admin'),
(281463, 27167, 'TargetUsername', 'crm@tamimi'),
(281464, 27167, 'ClientIP', '86.98.5.18'),
(281465, 27167, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281466, 27167, 'CurrentUserID', '1'),
(281467, 27167, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281468, 27168, 'UserChanger', 'admin'),
(281469, 27168, 'TargetUsername', 'joesal'),
(281470, 27168, 'ClientIP', '86.98.5.18'),
(281471, 27168, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281472, 27168, 'CurrentUserID', '1'),
(281473, 27168, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281474, 27169, 'UserChanger', 'admin'),
(281475, 27169, 'TargetUsername', 'Mazen'),
(281476, 27169, 'ClientIP', '86.98.5.18'),
(281477, 27169, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281478, 27169, 'CurrentUserID', '1'),
(281479, 27169, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281480, 27170, 'UserChanger', 'admin'),
(281481, 27170, 'TargetUsername', 'noura'),
(281482, 27170, 'ClientIP', '86.98.5.18'),
(281483, 27170, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281484, 27170, 'CurrentUserID', '1'),
(281485, 27170, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281486, 27171, 'UserChanger', 'admin'),
(281487, 27171, 'TargetUsername', 'Noura'),
(281488, 27171, 'ClientIP', '86.98.5.18'),
(281489, 27171, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281490, 27171, 'CurrentUserID', '1'),
(281491, 27171, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281492, 27172, 'TargetUsername', 'chantal'),
(281493, 27172, 'custom_field_name', 'fname'),
(281494, 27172, 'ClientIP', '86.98.5.18'),
(281495, 27172, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281496, 27172, 'CurrentUserID', '1'),
(281497, 27172, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281498, 27173, 'TargetUserID', '6'),
(281499, 27173, 'TargetUserData', 'O:8:\"stdClass\":2:{s:8:\"Username\";s:7:\"chantal\";s:5:\"Roles\";s:13:\"administrator\";}'),
(281500, 27173, 'ClientIP', '86.98.5.18'),
(281501, 27173, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281502, 27173, 'CurrentUserID', '1'),
(281503, 27173, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281504, 27174, 'TargetUsername', 'crm@tamimi'),
(281505, 27174, 'custom_field_name', 'wpseo_title'),
(281506, 27174, 'ClientIP', '86.98.5.18'),
(281507, 27174, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281508, 27174, 'CurrentUserID', '1'),
(281509, 27174, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281510, 27175, 'TargetUserID', '30'),
(281511, 27175, 'TargetUserData', 'O:8:\"stdClass\":2:{s:8:\"Username\";s:10:\"crm@tamimi\";s:5:\"Roles\";s:13:\"administrator\";}'),
(281512, 27175, 'ClientIP', '86.98.5.18'),
(281513, 27175, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281514, 27175, 'CurrentUserID', '1'),
(281515, 27175, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281516, 27176, 'TargetUsername', 'joesal'),
(281517, 27176, 'custom_field_name', 'wpseo_title'),
(281518, 27176, 'ClientIP', '86.98.5.18'),
(281519, 27176, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281520, 27176, 'CurrentUserID', '1'),
(281521, 27176, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281522, 27177, 'TargetUserID', '20'),
(281523, 27177, 'TargetUserData', 'O:8:\"stdClass\":2:{s:8:\"Username\";s:6:\"joesal\";s:5:\"Roles\";s:0:\"\";}'),
(281524, 27177, 'ClientIP', '86.98.5.18'),
(281525, 27177, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281526, 27177, 'CurrentUserID', '1'),
(281527, 27177, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281528, 27178, 'UserChanger', 'admin'),
(281529, 27178, 'TargetUsername', 'joesal'),
(281530, 27178, 'ClientIP', '86.98.5.18'),
(281531, 27178, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281532, 27178, 'CurrentUserID', '1'),
(281533, 27178, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281534, 27179, 'TargetUserID', '29'),
(281535, 27179, 'TargetUserData', 'O:8:\"stdClass\":2:{s:8:\"Username\";s:5:\"Mazen\";s:5:\"Roles\";s:13:\"administrator\";}'),
(281536, 27179, 'ClientIP', '86.98.5.18'),
(281537, 27179, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281538, 27179, 'CurrentUserID', '1'),
(281539, 27179, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281540, 27180, 'TargetUserID', '8'),
(281541, 27180, 'ClientIP', '86.98.5.18'),
(281542, 27180, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281543, 27180, 'CurrentUserID', '1'),
(281544, 27180, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281545, 27181, 'TargetUserID', '8'),
(281546, 27181, 'TargetUserData', 'O:8:\"stdClass\":2:{s:8:\"Username\";s:5:\"noura\";s:5:\"Roles\";s:13:\"administrator\";}'),
(281547, 27181, 'ClientIP', '86.98.5.18'),
(281548, 27181, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281549, 27181, 'CurrentUserID', '1'),
(281550, 27181, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281551, 27182, 'TargetUserID', '27'),
(281552, 27182, 'TargetUserData', 'O:8:\"stdClass\":2:{s:8:\"Username\";s:5:\"Noura\";s:5:\"Roles\";s:0:\"\";}'),
(281553, 27182, 'ClientIP', '86.98.5.18'),
(281554, 27182, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281555, 27182, 'CurrentUserID', '1'),
(281556, 27182, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281557, 27183, 'UserChanger', 'admin'),
(281558, 27183, 'TargetUsername', 'Noura'),
(281559, 27183, 'ClientIP', '86.98.5.18'),
(281560, 27183, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281561, 27183, 'CurrentUserID', '1'),
(281562, 27183, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281563, 27184, 'CurrentUserID', '1'),
(281564, 27184, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281565, 27184, 'ClientIP', '86.98.5.18'),
(281566, 27184, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281567, 27185, 'Username', 'noura'),
(281568, 27185, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281569, 27185, 'ClientIP', '86.98.5.18'),
(281570, 27185, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281571, 27186, 'UserChanger', 'noura'),
(281572, 27186, 'TargetUsername', 'roisexcrew'),
(281573, 27186, 'ClientIP', '86.98.5.18'),
(281574, 27186, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281575, 27186, 'CurrentUserID', '8'),
(281576, 27186, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281577, 27187, 'UserChanger', 'noura'),
(281578, 27187, 'TargetUsername', 'admin'),
(281579, 27187, 'ClientIP', '86.98.5.18'),
(281580, 27187, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281581, 27187, 'CurrentUserID', '8'),
(281582, 27187, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281583, 27188, 'TargetUserID', '1'),
(281584, 27188, 'TargetUserData', 'O:8:\"stdClass\":2:{s:8:\"Username\";s:5:\"admin\";s:5:\"Roles\";s:13:\"administrator\";}'),
(281585, 27188, 'ClientIP', '86.98.5.18'),
(281586, 27188, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281587, 27188, 'CurrentUserID', '8'),
(281588, 27188, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281589, 27189, 'CurrentUserID', '8'),
(281590, 27189, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281591, 27189, 'ClientIP', '86.98.5.18'),
(281592, 27189, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281593, 27190, 'Attempts', '4'),
(281594, 27190, 'Username', 'admin'),
(281595, 27190, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281596, 27190, 'ClientIP', '144.76.174.141'),
(281597, 27190, 'UserAgent', 'Mozilla/5.0 (Windows NT 6.0) AppleWebKit/533.96.43 (KHTML, like Gecko) Version/5.3.8 Safari/531.88'),
(281598, 27191, 'Attempts', '2'),
(281599, 27191, 'Username', 'admin'),
(281600, 27191, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281601, 27191, 'ClientIP', '122.8.152.211'),
(281602, 27191, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_12_0) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(281603, 27192, 'Attempts', '2'),
(281604, 27192, 'Username', 'roisexcrew'),
(281605, 27192, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281606, 27192, 'ClientIP', '178.62.34.82'),
(281607, 27192, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(281608, 27193, 'Username', 'roisexcrew'),
(281609, 27193, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281610, 27193, 'ClientIP', '178.62.34.82'),
(281611, 27193, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(281612, 27194, 'UserChanger', 'roisexcrew'),
(281613, 27194, 'TargetUsername', 'crm@tamimi'),
(281614, 27194, 'ClientIP', '178.62.34.82'),
(281615, 27194, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(281616, 27194, 'CurrentUserID', '5'),
(281617, 27194, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281618, 27195, 'PostID', '5'),
(281619, 27195, 'PostType', 'page'),
(281620, 27195, 'PostTitle', 'Home'),
(281621, 27195, 'PostStatus', 'publish'),
(281622, 27195, 'PostDate', '2017-09-06 07:15:00'),
(281623, 27195, 'PostUrl', 'https://www.tamimi.com/'),
(281624, 27195, 'ClientIP', '178.62.34.82'),
(281625, 27195, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(281626, 27195, 'CurrentUserID', '5'),
(281627, 27195, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281628, 27196, 'Plugin', 'O:8:\"stdClass\":6:{s:4:\"Name\";s:19:\"Insert HTML Snippet\";s:9:\"PluginURI\";s:60:\"http://xyzscripts.com/wordpress-plugins/insert-html-snippet/\";s:7:\"Version\";s:5:\"1.2.4\";s:6:\"Author\";s:14:\"xyzscripts.com\";s:7:\"Network\";s:5:\"False\";s:15:\"plugin_dir_path\";s:46:\"/home/tamimnew/public_html/wp-content/plugins/\";}'),
(281629, 27196, 'ClientIP', '178.62.102.23'),
(281630, 27196, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(281631, 27196, 'CurrentUserID', '5'),
(281632, 27196, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281633, 27197, 'Username', 'noura'),
(281634, 27197, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281635, 27197, 'ClientIP', '87.200.6.158'),
(281636, 27197, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281637, 27198, 'PostID', '7957'),
(281638, 27198, 'PostType', 'law_update_articles'),
(281639, 27198, 'PostTitle', 'Catching the wave: New Data Protection Law in Bahrain'),
(281640, 27198, 'PostStatus', 'publish'),
(281641, 27198, 'PostDate', '2018-08-01 07:45:44'),
(281642, 27198, 'PostUrl', 'http://www.tamimi.com/law-update-articles/catching-the-wave-new-data-protection-law-in-bahrain/'),
(281643, 27198, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=7957&amp;action=edit'),
(281644, 27198, 'ClientIP', '87.200.6.158'),
(281645, 27198, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281646, 27198, 'CurrentUserID', '8'),
(281647, 27198, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281648, 27199, 'PostID', '7957'),
(281649, 27199, 'PostType', 'law_update_articles'),
(281650, 27199, 'PostTitle', 'Catching the wave: New Data Protection Law in Bahrain'),
(281651, 27199, 'PostStatus', 'publish'),
(281652, 27199, 'PostDate', '2018-08-01 07:45:44'),
(281653, 27199, 'PostUrl', 'http://www.tamimi.com/law-update-articles/catching-the-wave-new-data-protection-law-in-bahrain/'),
(281654, 27199, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=7957&amp;action=edit'),
(281655, 27199, 'ClientIP', '87.200.6.158'),
(281656, 27199, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281657, 27199, 'CurrentUserID', '8'),
(281658, 27199, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281659, 27200, 'PostID', '7957'),
(281660, 27200, 'PostTitle', 'Catching the wave: New Data Protection Law in Bahrain'),
(281661, 27200, 'PostStatus', 'publish'),
(281662, 27200, 'PostType', 'law_update_articles'),
(281663, 27200, 'PostDate', '2018-08-01 07:45:44'),
(281664, 27200, 'PostUrl', 'http://www.tamimi.com/law-update-articles/catching-the-wave-new-data-protection-law-in-bahrain/'),
(281665, 27200, 'MetaID', '224072'),
(281666, 27200, 'MetaKey', 'content'),
(281667, 27200, 'MetaValueNew', '<p dir=\"LTR\" align=\"LEFT\"><img class=\"size-full wp-image-8044 alignnone\" src=\"http://www.tamimi.com/wp-content/uploads/2018/07/cvdfd.jpg\" alt=\"\" width=\"6000\" height=\"2401\" /></p>\r\n<p dir=\"LTR\" align=\"LEFT\">Bahrain’s Law on the Protection of Personal Data was published on 19 July 2018, and will come into effect on 1 August 2019. The Law will require a variety of changes to the way businesses process personal data in Bahrain or about residents of Bahrain. Data protection has not been a high priority topic for most businesses in Bahrain, with the limited exception of international entities subject to data protection requirements in other jurisdictions in which they operate. While the publication of the new Law provides a considerable lead-in period within which entities subject to the Law will need to comply, the fact that the Law creates criminal offences means that compliance is all the more important and should be treated as a high priority.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">Until now, and with one exception (namely, Qatar), none of the Gulf Cooperation Council member states had a modern, nationally applicable data protection law. Legal issues relating to privacy and data protection are typically analysed in terms of general, and ill-fitting, criminal provisions relating to the unauthorized disclosure of secrets, or – in appropriate circumstances - industry-specific obligations relating to healthcare or credit data, or telecommunications sector subscriber data.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">The Law is generally composed of 60 articles divided into three broad sections or ‘titles’. These are:</p>\r\n\r\n<ul>\r\n 	<li dir=\"LTR\">Title 1: Processing Provisions – Including definitions and general rules for the legality of processing, controls of data processing and transfer, statements as well as the rights of the data holder.</li>\r\n 	<li dir=\"LTR\">Title 2: Data Protection Authority - Including provisions relating to the establishment of the regulator, and its rights and responsibilities.</li>\r\n 	<li dir=\"LTR\">Title 3: Accountability of the data manager (data controller) and data processor – Including provisions relating to accountability to the regulator, investigation procedures, civil and criminal liability, and penalties for violation.</li>\r\n</ul>\r\n<p dir=\"LTR\" align=\"LEFT\">In this article, we consider some key areas addressed in the Data Protection Law.</p>\r\n\r\n<h2 dir=\"LTR\" align=\"LEFT\">Application</h2>\r\n<p dir=\"LTR\" align=\"LEFT\">Bahrain’s Data Protection Law describes the legal protection of personal privacy as among the main constitutional rights of the person, and notes that it should be protected, particularly in the context of the increasing use of electronic/digital means for processing information.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">The Law applies to:</p>\r\n\r\n<ul>\r\n 	<li dir=\"LTR\">Every individual residing normally in Bahrain or having a workplace in Bahrain, and every legal person (corporate) having a place of business in the Kingdom of Bahrain; and</li>\r\n 	<li dir=\"LTR\">Every individual not residing normally in Bahrain or having a workplace in Bahrain, and every legal person (corporate) not having a place of business in the Kingdom of Bahrain, where such persons are processing data using means available in Bahrain, except where such processing means are solely for the purpose of passing data through Bahrain.</li>\r\n</ul>\r\n<p dir=\"LTR\" align=\"LEFT\">In this latter scenario, the legal person (corporate) is required to appoint an authorized representative in Bahrain, and notify the Authority of such appointment. This provision would appear to affect, for example, corporate customers of cloud service providers, where the customer is based outside Bahrain, and the services being provided to the customer are being provided from data centres located in Bahrain.</p>\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Criminal provisions</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">The Law criminalizes a variety of acts that would, at most, be the subject of administrative penalties in data protection laws elsewhere. Penalties generally comprise up to one year in prison and/or a fine of between BHD1,000 and BHD20,000 (between about USD 2,600 to about USD 53,000) (or a fine only in the case of corporate entities). The following are examples of activities that attract criminal penalties under the Law:</p>\r\n\r\n<ul>\r\n 	<li dir=\"LTR\">processing sensitive personal data in violation of the provision specifying requirements for processing sensitive personal data;</li>\r\n 	<li dir=\"LTR\">transferring personal data outside Bahrain contrary to the provisions specifying requirements for transfers to jurisdictions that provide an adequate level of data protection, and associated exceptions;</li>\r\n 	<li dir=\"LTR\">processing personal data without notifying the Authority in accordance with the provision that sets out the obligation to notify the Authority before commencing any data processing activities (except where certain exceptions apply), or failing to update such notification to the Authority;</li>\r\n 	<li dir=\"LTR\">Processing personal data contrary to the provision that requires prior authorization from the Authority before processing personal data in certain circumstances;</li>\r\n 	<li dir=\"LTR\">Providing false or misleading information to the Authority or to a data subject, or withholding relevant information from the Authority, or otherwise hindering the Authority’s work; and</li>\r\n 	<li dir=\"LTR\">Disclosing any data or information accessed due to work, or using the same for own benefit or for the benefit of others unreasonably and in violation of the provisions of this law.</li>\r\n</ul>\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Security considerations</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\"><img class=\"wp-image-8068 alignright\" src=\"http://www.tamimi.com/wp-content/uploads/2018/08/56.jpg\" alt=\"\" width=\"489\" height=\"326\" />Generally, the security of processing provisions, and the confidentiality provisions, appear to be fairly standard.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">Data controllers are required to apply technical and organizational measures capable of protecting personal data against unintentional or unauthorized destruction, accidental loss, unauthorized alteration, disclosure or access, or any other form of processing. The measures adopted need to be appropriate, bearing in mind the nature of the data in question and the risks associated with processing it. The Law also indicates that ‘state-of-the-art’ technological protection measures should be adopted, but this is tempered by reference to the costs arising from use of such technology.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">Additionally, the Law contemplates the issuance of a regulation specifying requirements that technical and organisational measures must satisfy. It also provides scope for specific requirements to be prescribed in such regulations.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">Data controllers are required to maintain documentation that reflects the technical and organizational measures adopted. This documentation must be available for viewing by the parties concerned (presumably, including data subjects), as well as the Authority, any data processors, and the data controller itself.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">With regard to processing by data processors, the Law requires data controllers to engage only data processors who provide sufficient guarantees regarding the application of technical and organisational measures. Importantly, there is an obligation on data controllers to take steps to verify compliance with such measures, and to enter into a written contract with the data processor requiring that the data processor shall only process data in accordance with the instructions of the data controller, and in accordance with the data controller’s requirements with regard to security and confidentiality.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">There does not appear to be any specific obligation to notify the Authority in the event of a data breach incident. It is possible that this level of detail might be addressed in the regulations, or that the Authority is expected to address breaches only in the event that they become aware of them, and the circumstances indicate a breach of the obligation to use suitable technical and organizational security measures.</p>\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Data protection supervisor</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">The Law contemplates a role of ‘Data Protection Supervisor’ (which is not a data protection officer) intended to act as an independent and impartial intermediary between the data controller and the Authority.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">The data protection supervisor will help the data controller fulfil its rights and obligations, and coordinate between the data controller and the Authority. It will also be required to verify the data controller’s processing in compliance with the law, alert the data controller to any apparent non-compliance to enable the issue to be addressed, and alert the Authority where such non-compliance has not been addressed within a specified timeframe. The data protection supervisor will also be required to maintain a register of the data controller’s processing operations that the data controller must notify the Authority, and update the Authority of the same on a monthly basis. (If no data protection supervisor is appointed, then the data controller is required to do this itself.)</p>\r\n<p dir=\"LTR\" align=\"LEFT\">The qualifications and requirements for registration as a data protection supervisor will be officially issued, and data protection supervisors will need to be registered on a register maintained by the Authority. The requirement to appoint a data protection supervisor is optional, although it may be made compulsory for specific categories of data controllers.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">The concept of a data protection supervisor has the potential to result in a whole new industry in the Bahrain market. The regulations setting out the requirements for the registration of data protection supervisors may shed greater light on what is anticipated, in terms of who might be able to fulfil such roles. The most natural development may be for the role to be filled by consulting/audit firms with expertise in data protection related issues.</p>\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Conclusion</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">Bahrain’s new Data Protection Law will require a great deal of attention from businesses operating in Bahrain. Data protection has not been a high priority topic for most businesses in Bahrain, with the limited exception of international entities subject to data protection requirements in other jurisdictions in which they operate. While the publication of the new Law will result in some degree of a lead-in period within which entities subject to the Law will need to comply, the fact that the Law creates criminal offences means that compliance is all the more important and should be treated as a high priority.</p>'),
(281668, 27200, 'MetaValueOld', '<p dir=\"LTR\" align=\"LEFT\"><img class=\"size-full wp-image-8044 alignnone\" src=\"http://www.tamimi.com/wp-content/uploads/2018/07/cvdfd.jpg\" alt=\"\" width=\"6000\" height=\"2401\" /></p>\r\n<p dir=\"LTR\" align=\"LEFT\">Bahrain’s Law on the Protection of Personal Data was published on 19 July 2018, and will come into effect on 1 August 2019. The Law will require a variety of changes to the way businesses process personal data in Bahrain or about residents of Bahrain. Data protection has not been a high priority topic for most businesses in Bahrain, with the limited exception of international entities subject to data protection requirements in other jurisdictions in which they operate. While the publication of the new Law provides a considerable lead-in period within which entities subject to the Law will need to comply, the fact that the Law creates criminal offences means that compliance is all the more important and should be treated as a high priority.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">Until now, and with one exception (namely, Qatar), none of the Gulf Cooperation Council member states had a modern, nationally applicable data protection law. Legal issues relating to privacy and data protection are typically analysed in terms of general, and ill-fitting, criminal provisions relating to the unauthorized disclosure of secrets, or – in appropriate circumstances - industry-specific obligations relating to healthcare or credit data, or telecommunications sector subscriber data.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">The Law is generally composed of 60 articles divided into three broad sections or ‘titles’. These are:</p>\r\n\r\n<ul>\r\n 	<li dir=\"LTR\">Title 1: Processing Provisions – Including definitions and general rules for the legality of processing, controls of data processing and transfer, statements as well as the rights of the data holder.</li>\r\n 	<li dir=\"LTR\">Title 2: Data Protection Authority - Including provisions relating to the establishment of the regulator, and its rights and responsibilities.</li>\r\n 	<li dir=\"LTR\">Title 3: Accountability of the data manager (data controller) and data processor – Including provisions relating to accountability to the regulator, investigation procedures, civil and criminal liability, and penalties for violation.</li>\r\n</ul>\r\n<p dir=\"LTR\" align=\"LEFT\">In this article, we consider some key areas addressed in the Data Protection Law.</p>\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Application</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">Bahrain’s Data Protection Law describes the legal protection of personal privacy as among the main constitutional rights of the person, and notes that it should be protected, particularly in the context of the increasing use of electronic/digital means for processing information.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">The Law applies to:</p>\r\n\r\n<ul>\r\n 	<li dir=\"LTR\">Every individual residing normally in Bahrain or having a workplace in Bahrain, and every legal person (corporate) having a place of business in the Kingdom of Bahrain; and</li>\r\n 	<li dir=\"LTR\">Every individual not residing normally in Bahrain or having a workplace in Bahrain, and every legal person (corporate) not having a place of business in the Kingdom of Bahrain, where such persons are processing data using means available in Bahrain, except where such processing means are solely for the purpose of passing data through Bahrain.</li>\r\n</ul>\r\n<p dir=\"LTR\" align=\"LEFT\">In this latter scenario, the legal person (corporate) is required to appoint an authorized representative in Bahrain, and notify the Authority of such appointment. This provision would appear to affect, for example, corporate customers of cloud service providers, where the customer is based outside Bahrain, and the services being provided to the customer are being provided from data centres located in Bahrain.</p>\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Criminal provisions</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">The Law criminalizes a variety of acts that would, at most, be the subject of administrative penalties in data protection laws elsewhere. Penalties generally comprise up to one year in prison and/or a fine of between BHD1,000 and BHD20,000 (between about USD 2,600 to about USD 53,000) (or a fine only in the case of corporate entities). The following are examples of activities that attract criminal penalties under the Law:</p>\r\n\r\n<ul>\r\n 	<li dir=\"LTR\">processing sensitive personal data in violation of the provision specifying requirements for processing sensitive personal data;</li>\r\n 	<li dir=\"LTR\">transferring personal data outside Bahrain contrary to the provisions specifying requirements for transfers to jurisdictions that provide an adequate level of data protection, and associated exceptions;</li>\r\n 	<li dir=\"LTR\">processing personal data without notifying the Authority in accordance with the provision that sets out the obligation to notify the Authority before commencing any data processing activities (except where certain exceptions apply), or failing to update such notification to the Authority;</li>\r\n 	<li dir=\"LTR\">Processing personal data contrary to the provision that requires prior authorization from the Authority before processing personal data in certain circumstances;</li>\r\n 	<li dir=\"LTR\">Providing false or misleading information to the Authority or to a data subject, or withholding relevant information from the Authority, or otherwise hindering the Authority’s work; and</li>\r\n 	<li dir=\"LTR\">Disclosing any data or information accessed due to work, or using the same for own benefit or for the benefit of others unreasonably and in violation of the provisions of this law.</li>\r\n</ul>\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Security considerations</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\"><img class=\"wp-image-8068 alignright\" src=\"http://www.tamimi.com/wp-content/uploads/2018/08/56.jpg\" alt=\"\" width=\"489\" height=\"326\" />Generally, the security of processing provisions, and the confidentiality provisions, appear to be fairly standard.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">Data controllers are required to apply technical and organizational measures capable of protecting personal data against unintentional or unauthorized destruction, accidental loss, unauthorized alteration, disclosure or access, or any other form of processing. The measures adopted need to be appropriate, bearing in mind the nature of the data in question and the risks associated with processing it. The Law also indicates that ‘state-of-the-art’ technological protection measures should be adopted, but this is tempered by reference to the costs arising from use of such technology.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">Additionally, the Law contemplates the issuance of a regulation specifying requirements that technical and organisational measures must satisfy. It also provides scope for specific requirements to be prescribed in such regulations.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">Data controllers are required to maintain documentation that reflects the technical and organizational measures adopted. This documentation must be available for viewing by the parties concerned (presumably, including data subjects), as well as the Authority, any data processors, and the data controller itself.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">With regard to processing by data processors, the Law requires data controllers to engage only data processors who provide sufficient guarantees regarding the application of technical and organisational measures. Importantly, there is an obligation on data controllers to take steps to verify compliance with such measures, and to enter into a written contract with the data processor requiring that the data processor shall only process data in accordance with the instructions of the data controller, and in accordance with the data controller’s requirements with regard to security and confidentiality.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">There does not appear to be any specific obligation to notify the Authority in the event of a data breach incident. It is possible that this level of detail might be addressed in the regulations, or that the Authority is expected to address breaches only in the event that they become aware of them, and the circumstances indicate a breach of the obligation to use suitable technical and organizational security measures.</p>\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Data protection supervisor</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">The Law contemplates a role of ‘Data Protection Supervisor’ (which is not a data protection officer) intended to act as an independent and impartial intermediary between the data controller and the Authority.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">The data protection supervisor will help the data controller fulfil its rights and obligations, and coordinate between the data controller and the Authority. It will also be required to verify the data controller’s processing in compliance with the law, alert the data controller to any apparent non-compliance to enable the issue to be addressed, and alert the Authority where such non-compliance has not been addressed within a specified timeframe. The data protection supervisor will also be required to maintain a register of the data controller’s processing operations that the data controller must notify the Authority, and update the Authority of the same on a monthly basis. (If no data protection supervisor is appointed, then the data controller is required to do this itself.)</p>\r\n<p dir=\"LTR\" align=\"LEFT\">The qualifications and requirements for registration as a data protection supervisor will be officially issued, and data protection supervisors will need to be registered on a register maintained by the Authority. The requirement to appoint a data protection supervisor is optional, although it may be made compulsory for specific categories of data controllers.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">The concept of a data protection supervisor has the potential to result in a whole new industry in the Bahrain market. The regulations setting out the requirements for the registration of data protection supervisors may shed greater light on what is anticipated, in terms of who might be able to fulfil such roles. The most natural development may be for the role to be filled by consulting/audit firms with expertise in data protection related issues.</p>\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Conclusion</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">Bahrain’s new Data Protection Law will require a great deal of attention from businesses operating in Bahrain. Data protection has not been a high priority topic for most businesses in Bahrain, with the limited exception of international entities subject to data protection requirements in other jurisdictions in which they operate. While the publication of the new Law will result in some degree of a lead-in period within which entities subject to the Law will need to comply, the fact that the Law creates criminal offences means that compliance is all the more important and should be treated as a high priority.</p>'),
(281669, 27200, 'MetaLink', 'content'),
(281670, 27200, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=7957&amp;action=edit');
INSERT INTO `tm_wsal_metadata` (`id`, `occurrence_id`, `name`, `value`) VALUES
(281671, 27200, 'ReportText', '<p dir=\"LTR\" align=\"LEFT\"><img class=\"size-full wp-image-8044 alignnone\" src=\"http://www.tamimi.com/wp-content/uploads/2018/07/cvdfd.jpg\" alt=\"\" width=\"6000\" height=\"2401\" /></p>\r\n<p dir=\"LTR\" align=\"LEFT\">Bahrain’s Law on the Protection of Personal Data was published on 19 July 2018, and will come into effect on 1 August 2019. The Law will require a variety of changes to the way businesses process personal data in Bahrain or about residents of Bahrain. Data protection has not been a high priority topic for most businesses in Bahrain, with the limited exception of international entities subject to data protection requirements in other jurisdictions in which they operate. While the publication of the new Law provides a considerable lead-in period within which entities subject to the Law will need to comply, the fact that the Law creates criminal offences means that compliance is all the more important and should be treated as a high priority.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">Until now, and with one exception (namely, Qatar), none of the Gulf Cooperation Council member states had a modern, nationally applicable data protection law. Legal issues relating to privacy and data protection are typically analysed in terms of general, and ill-fitting, criminal provisions relating to the unauthorized disclosure of secrets, or – in appropriate circumstances - industry-specific obligations relating to healthcare or credit data, or telecommunications sector subscriber data.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">The Law is generally composed of 60 articles divided into three broad sections or ‘titles’. These are:</p>\r\n\r\n<ul>\r\n 	<li dir=\"LTR\">Title 1: Processing Provisions – Including definitions and general rules for the legality of processing, controls of data processing and transfer, statements as well as the rights of the data holder.</li>\r\n 	<li dir=\"LTR\">Title 2: Data Protection Authority - Including provisions relating to the establishment of the regulator, and its rights and responsibilities.</li>\r\n 	<li dir=\"LTR\">Title 3: Accountability of the data manager (data controller) and data processor – Including provisions relating to accountability to the regulator, investigation procedures, civil and criminal liability, and penalties for violation.</li>\r\n</ul>\r\n<p dir=\"LTR\" align=\"LEFT\">In this article, we consider some key areas addressed in the Data Protection Law.</p>\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Application</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">Bahrain’s Data Protection Law describes the legal protection of personal privacy as among the main constitutional rights of the person, and notes that it should be protected, particularly in the context of the increasing use of electronic/digital means for processing information.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">The Law applies to:</p>\r\n\r\n<ul>\r\n 	<li dir=\"LTR\">Every individual residing normally in Bahrain or having a workplace in Bahrain, and every legal person (corporate) having a place of business in the Kingdom of Bahrain; and</li>\r\n 	<li dir=\"LTR\">Every individual not residing normally in Bahrain or having a workplace in Bahrain, and every legal person (corporate) not having a place of business in the Kingdom of Bahrain, where such persons are processing data using means available in Bahrain, except where such processing means are solely for the purpose of passing data through Bahrain.</li>\r\n</ul>\r\n<p dir=\"LTR\" align=\"LEFT\">In this latter scenario, the legal person (corporate) is required to appoint an authorized representative in Bahrain, and notify the Authority of such appointment. This provision would appear to affect, for example, corporate customers of cloud service providers, where the customer is based outside Bahrain, and the services being provided to the customer are being provided from data centres located in Bahrain.</p>\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Criminal provisions</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">The Law criminalizes a variety of acts that would, at most, be the subject of administrative penalties in data protection laws elsewhere. Penalties generally comprise up to one year in prison and/or a fine of between BHD1,000 and BHD20,000 (between about USD 2,600 to about USD 53,000) (or a fine only in the case of corporate entities). The following are examples of activities that attract criminal penalties under the Law:</p>\r\n\r\n<ul>\r\n 	<li dir=\"LTR\">processing sensitive personal data in violation of the provision specifying requirements for processing sensitive personal data;</li>\r\n 	<li dir=\"LTR\">transferring personal data outside Bahrain contrary to the provisions specifying requirements for transfers to jurisdictions that provide an adequate level of data protection, and associated exceptions;</li>\r\n 	<li dir=\"LTR\">processing personal data without notifying the Authority in accordance with the provision that sets out the obligation to notify the Authority before commencing any data processing activities (except where certain exceptions apply), or failing to update such notification to the Authority;</li>\r\n 	<li dir=\"LTR\">Processing personal data contrary to the provision that requires prior authorization from the Authority before processing personal data in certain circumstances;</li>\r\n 	<li dir=\"LTR\">Providing false or misleading information to the Authority or to a data subject, or withholding relevant information from the Authority, or otherwise hindering the Authority’s work; and</li>\r\n 	<li dir=\"LTR\">Disclosing any data or information accessed due to work, or using the same for own benefit or for the benefit of others unreasonably and in violation of the provisions of this law.</li>\r\n</ul>\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Security considerations</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\"><img class=\"wp-image-8068 alignright\" src=\"http://www.tamimi.com/wp-content/uploads/2018/08/56.jpg\" alt=\"\" width=\"489\" height=\"326\" />Generally, the security of processing provisions, and the confidentiality provisions, appear to be fairly standard.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">Data controllers are required to apply technical and organizational measures capable of protecting personal data against unintentional or unauthorized destruction, accidental loss, unauthorized alteration, disclosure or access, or any other form of processing. The measures adopted need to be appropriate, bearing in mind the nature of the data in question and the risks associated with processing it. The Law also indicates that ‘state-of-the-art’ technological protection measures should be adopted, but this is tempered by reference to the costs arising from use of such technology.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">Additionally, the Law contemplates the issuance of a regulation specifying requirements that technical and organisational measures must satisfy. It also provides scope for specific requirements to be prescribed in such regulations.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">Data controllers are required to maintain documentation that reflects the technical and organizational measures adopted. This documentation must be available for viewing by the parties concerned (presumably, including data subjects), as well as the Authority, any data processors, and the data controller itself.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">With regard to processing by data processors, the Law requires data controllers to engage only data processors who provide sufficient guarantees regarding the application of technical and organisational measures. Importantly, there is an obligation on data controllers to take steps to verify compliance with such measures, and to enter into a written contract with the data processor requiring that the data processor shall only process data in accordance with the instructions of the data controller, and in accordance with the data controller’s requirements with regard to security and confidentiality.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">There does not appear to be any specific obligation to notify the Authority in the event of a data breach incident. It is possible that this level of detail might be addressed in the regulations, or that the Authority is expected to address breaches only in the event that they become aware of them, and the circumstances indicate a breach of the obligation to use suitable technical and organizational security measures.</p>\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Data protection supervisor</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">The Law contemplates a role of ‘Data Protection Supervisor’ (which is not a data protection officer) intended to act as an independent and impartial intermediary between the data controller and the Authority.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">The data protection supervisor will help the data controller fulfil its rights and obligations, and coordinate between the data controller and the Authority. It will also be required to verify the data controller’s processing in compliance with the law, alert the data controller to any apparent non-compliance to enable the issue to be addressed, and alert the Authority where such non-compliance has not been addressed within a specified timeframe. The data protection supervisor will also be required to maintain a register of the data controller’s processing operations that the data controller must notify the Authority, and update the Authority of the same on a monthly basis. (If no data protection supervisor is appointed, then the data controller is required to do this itself.)</p>\r\n<p dir=\"LTR\" align=\"LEFT\">The qualifications and requirements for registration as a data protection supervisor will be officially issued, and data protection supervisors will need to be registered on a register maintained by the Authority. The requirement to appoint a data protection supervisor is optional, although it may be made compulsory for specific categories of data controllers.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">The concept of a data protection supervisor has the potential to result in a whole new industry in the Bahrain market. The regulations setting out the requirements for the registration of data protection supervisors may shed greater light on what is anticipated, in terms of who might be able to fulfil such roles. The most natural development may be for the role to be filled by consulting/audit firms with expertise in data protection related issues.</p>\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Conclusion</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">Bahrain’s new Data Protection Law will require a great deal of attention from businesses operating in Bahrain. Data protection has not been a high priority topic for most businesses in Bahrain, with the limited exception of international entities subject to data protection requirements in other jurisdictions in which they operate. While the publication of the new Law will result in some degree of a lead-in period within which entities subject to the Law will need to comply, the fact that the Law creates criminal offences means that compliance is all the more important and should be treated as a high priority.</p>|<p dir=\"LTR\" align=\"LEFT\"><img class=\"size-full wp-image-8044 alignnone\" src=\"http://www.tamimi.com/wp-content/uploads/2018/07/cvdfd.jpg\" alt=\"\" width=\"6000\" height=\"2401\" /></p>\r\n<p dir=\"LTR\" align=\"LEFT\">Bahrain’s Law on the Protection of Personal Data was published on 19 July 2018, and will come into effect on 1 August 2019. The Law will require a variety of changes to the way businesses process personal data in Bahrain or about residents of Bahrain. Data protection has not been a high priority topic for most businesses in Bahrain, with the limited exception of international entities subject to data protection requirements in other jurisdictions in which they operate. While the publication of the new Law provides a considerable lead-in period within which entities subject to the Law will need to comply, the fact that the Law creates criminal offences means that compliance is all the more important and should be treated as a high priority.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">Until now, and with one exception (namely, Qatar), none of the Gulf Cooperation Council member states had a modern, nationally applicable data protection law. Legal issues relating to privacy and data protection are typically analysed in terms of general, and ill-fitting, criminal provisions relating to the unauthorized disclosure of secrets, or – in appropriate circumstances - industry-specific obligations relating to healthcare or credit data, or telecommunications sector subscriber data.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">The Law is generally composed of 60 articles divided into three broad sections or ‘titles’. These are:</p>\r\n\r\n<ul>\r\n 	<li dir=\"LTR\">Title 1: Processing Provisions – Including definitions and general rules for the legality of processing, controls of data processing and transfer, statements as well as the rights of the data holder.</li>\r\n 	<li dir=\"LTR\">Title 2: Data Protection Authority - Including provisions relating to the establishment of the regulator, and its rights and responsibilities.</li>\r\n 	<li dir=\"LTR\">Title 3: Accountability of the data manager (data controller) and data processor – Including provisions relating to accountability to the regulator, investigation procedures, civil and criminal liability, and penalties for violation.</li>\r\n</ul>\r\n<p dir=\"LTR\" align=\"LEFT\">In this article, we consider some key areas addressed in the Data Protection Law.</p>\r\n\r\n<h2 dir=\"LTR\" align=\"LEFT\">Application</h2>\r\n<p dir=\"LTR\" align=\"LEFT\">Bahrain’s Data Protection Law describes the legal protection of personal privacy as among the main constitutional rights of the person, and notes that it should be protected, particularly in the context of the increasing use of electronic/digital means for processing information.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">The Law applies to:</p>\r\n\r\n<ul>\r\n 	<li dir=\"LTR\">Every individual residing normally in Bahrain or having a workplace in Bahrain, and every legal person (corporate) having a place of business in the Kingdom of Bahrain; and</li>\r\n 	<li dir=\"LTR\">Every individual not residing normally in Bahrain or having a workplace in Bahrain, and every legal person (corporate) not having a place of business in the Kingdom of Bahrain, where such persons are processing data using means available in Bahrain, except where such processing means are solely for the purpose of passing data through Bahrain.</li>\r\n</ul>\r\n<p dir=\"LTR\" align=\"LEFT\">In this latter scenario, the legal person (corporate) is required to appoint an authorized representative in Bahrain, and notify the Authority of such appointment. This provision would appear to affect, for example, corporate customers of cloud service providers, where the customer is based outside Bahrain, and the services being provided to the customer are being provided from data centres located in Bahrain.</p>\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Criminal provisions</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">The Law criminalizes a variety of acts that would, at most, be the subject of administrative penalties in data protection laws elsewhere. Penalties generally comprise up to one year in prison and/or a fine of between BHD1,000 and BHD20,000 (between about USD 2,600 to about USD 53,000) (or a fine only in the case of corporate entities). The following are examples of activities that attract criminal penalties under the Law:</p>\r\n\r\n<ul>\r\n 	<li dir=\"LTR\">processing sensitive personal data in violation of the provision specifying requirements for processing sensitive personal data;</li>\r\n 	<li dir=\"LTR\">transferring personal data outside Bahrain contrary to the provisions specifying requirements for transfers to jurisdictions that provide an adequate level of data protection, and associated exceptions;</li>\r\n 	<li dir=\"LTR\">processing personal data without notifying the Authority in accordance with the provision that sets out the obligation to notify the Authority before commencing any data processing activities (except where certain exceptions apply), or failing to update such notification to the Authority;</li>\r\n 	<li dir=\"LTR\">Processing personal data contrary to the provision that requires prior authorization from the Authority before processing personal data in certain circumstances;</li>\r\n 	<li dir=\"LTR\">Providing false or misleading information to the Authority or to a data subject, or withholding relevant information from the Authority, or otherwise hindering the Authority’s work; and</li>\r\n 	<li dir=\"LTR\">Disclosing any data or information accessed due to work, or using the same for own benefit or for the benefit of others unreasonably and in violation of the provisions of this law.</li>\r\n</ul>\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Security considerations</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\"><img class=\"wp-image-8068 alignright\" src=\"http://www.tamimi.com/wp-content/uploads/2018/08/56.jpg\" alt=\"\" width=\"489\" height=\"326\" />Generally, the security of processing provisions, and the confidentiality provisions, appear to be fairly standard.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">Data controllers are required to apply technical and organizational measures capable of protecting personal data against unintentional or unauthorized destruction, accidental loss, unauthorized alteration, disclosure or access, or any other form of processing. The measures adopted need to be appropriate, bearing in mind the nature of the data in question and the risks associated with processing it. The Law also indicates that ‘state-of-the-art’ technological protection measures should be adopted, but this is tempered by reference to the costs arising from use of such technology.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">Additionally, the Law contemplates the issuance of a regulation specifying requirements that technical and organisational measures must satisfy. It also provides scope for specific requirements to be prescribed in such regulations.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">Data controllers are required to maintain documentation that reflects the technical and organizational measures adopted. This documentation must be available for viewing by the parties concerned (presumably, including data subjects), as well as the Authority, any data processors, and the data controller itself.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">With regard to processing by data processors, the Law requires data controllers to engage only data processors who provide sufficient guarantees regarding the application of technical and organisational measures. Importantly, there is an obligation on data controllers to take steps to verify compliance with such measures, and to enter into a written contract with the data processor requiring that the data processor shall only process data in accordance with the instructions of the data controller, and in accordance with the data controller’s requirements with regard to security and confidentiality.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">There does not appear to be any specific obligation to notify the Authority in the event of a data breach incident. It is possible that this level of detail might be addressed in the regulations, or that the Authority is expected to address breaches only in the event that they become aware of them, and the circumstances indicate a breach of the obligation to use suitable technical and organizational security measures.</p>\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Data protection supervisor</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">The Law contemplates a role of ‘Data Protection Supervisor’ (which is not a data protection officer) intended to act as an independent and impartial intermediary between the data controller and the Authority.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">The data protection supervisor will help the data controller fulfil its rights and obligations, and coordinate between the data controller and the Authority. It will also be required to verify the data controller’s processing in compliance with the law, alert the data controller to any apparent non-compliance to enable the issue to be addressed, and alert the Authority where such non-compliance has not been addressed within a specified timeframe. The data protection supervisor will also be required to maintain a register of the data controller’s processing operations that the data controller must notify the Authority, and update the Authority of the same on a monthly basis. (If no data protection supervisor is appointed, then the data controller is required to do this itself.)</p>\r\n<p dir=\"LTR\" align=\"LEFT\">The qualifications and requirements for registration as a data protection supervisor will be officially issued, and data protection supervisors will need to be registered on a register maintained by the Authority. The requirement to appoint a data protection supervisor is optional, although it may be made compulsory for specific categories of data controllers.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">The concept of a data protection supervisor has the potential to result in a whole new industry in the Bahrain market. The regulations setting out the requirements for the registration of data protection supervisors may shed greater light on what is anticipated, in terms of who might be able to fulfil such roles. The most natural development may be for the role to be filled by consulting/audit firms with expertise in data protection related issues.</p>\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Conclusion</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">Bahrain’s new Data Protection Law will require a great deal of attention from businesses operating in Bahrain. Data protection has not been a high priority topic for most businesses in Bahrain, with the limited exception of international entities subject to data protection requirements in other jurisdictions in which they operate. While the publication of the new Law will result in some degree of a lead-in period within which entities subject to the Law will need to comply, the fact that the Law creates criminal offences means that compliance is all the more important and should be treated as a high priority.</p>'),
(281672, 27200, 'ClientIP', '87.200.6.158'),
(281673, 27200, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281674, 27200, 'CurrentUserID', '8'),
(281675, 27200, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281676, 27201, 'PostID', '7957'),
(281677, 27201, 'PostType', 'law_update_articles'),
(281678, 27201, 'PostTitle', 'Catching the wave: New Data Protection Law in Bahrain'),
(281679, 27201, 'PostStatus', 'publish'),
(281680, 27201, 'PostDate', '2018-08-01 07:45:44'),
(281681, 27201, 'PostUrl', 'http://www.tamimi.com/law-update-articles/catching-the-wave-new-data-protection-law-in-bahrain/'),
(281682, 27201, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=7957&amp;action=edit'),
(281683, 27201, 'ClientIP', '87.200.6.158'),
(281684, 27201, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281685, 27201, 'CurrentUserID', '8'),
(281686, 27201, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281687, 27202, 'PostID', '7957'),
(281688, 27202, 'PostType', 'law_update_articles'),
(281689, 27202, 'PostTitle', 'Catching the wave: New Data Protection Law in Bahrain'),
(281690, 27202, 'PostStatus', 'publish'),
(281691, 27202, 'PostDate', '2018-08-01 07:45:44'),
(281692, 27202, 'PostUrl', 'https://www.tamimi.com/law-update-articles/catching-the-wave-new-data-protection-law-in-bahrain/'),
(281693, 27202, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=7957&amp;action=edit'),
(281694, 27202, 'ClientIP', '87.200.6.158'),
(281695, 27202, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281696, 27202, 'CurrentUserID', '8'),
(281697, 27202, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281698, 27203, 'PostID', '5'),
(281699, 27203, 'PostType', 'page'),
(281700, 27203, 'PostTitle', 'Home'),
(281701, 27203, 'PostStatus', 'publish'),
(281702, 27203, 'PostDate', '2017-09-06 07:15:00'),
(281703, 27203, 'PostUrl', 'https://www.tamimi.com/'),
(281704, 27203, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=5&amp;action=edit'),
(281705, 27203, 'ClientIP', '87.200.6.158'),
(281706, 27203, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281707, 27203, 'CurrentUserID', '8'),
(281708, 27203, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281709, 27204, 'Plugin', 'O:8:\"stdClass\":6:{s:4:\"Name\";s:12:\"Theme Editor\";s:9:\"PluginURI\";s:42:\"https://wordpress.org/plugins/theme-editor\";s:7:\"Version\";s:3:\"1.7\";s:6:\"Author\";s:12:\"mndpsingh287\";s:7:\"Network\";s:5:\"False\";s:15:\"plugin_dir_path\";s:46:\"/home/tamimnew/public_html/wp-content/plugins/\";}'),
(281710, 27204, 'ClientIP', '178.62.34.82'),
(281711, 27204, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(281712, 27204, 'CurrentUserID', '5'),
(281713, 27204, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281714, 27205, 'PostID', '5'),
(281715, 27205, 'PostType', 'page'),
(281716, 27205, 'PostTitle', 'Home'),
(281717, 27205, 'PostStatus', 'publish'),
(281718, 27205, 'PostDate', '2017-09-06 07:15:00'),
(281719, 27205, 'PostUrl', 'https://www.tamimi.com/'),
(281720, 27205, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=5&amp;action=edit'),
(281721, 27205, 'ClientIP', '178.62.34.82'),
(281722, 27205, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(281723, 27205, 'CurrentUserID', '5'),
(281724, 27205, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281725, 27206, 'Component', 'Unknown'),
(281726, 27206, 'TableNames', 'tm_xyz_ihs_short_code'),
(281727, 27206, 'ClientIP', '178.62.34.82'),
(281728, 27206, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(281729, 27206, 'CurrentUserID', '5'),
(281730, 27206, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281731, 27207, 'PluginFile', '/home/tamimnew/public_html/wp-content/plugins/insert-html-snippet/insert-html-snippet.php'),
(281732, 27207, 'PluginData', 'O:8:\"stdClass\":1:{s:4:\"Name\";s:19:\"Insert Html Snippet\";}'),
(281733, 27207, 'ClientIP', '178.62.34.82'),
(281734, 27207, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(281735, 27207, 'CurrentUserID', '5'),
(281736, 27207, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281737, 27208, 'PostID', '7474'),
(281738, 27208, 'PostType', 'law_update_articles'),
(281739, 27208, 'PostTitle', 'Welcome to the Magic Kingdom:  Start-ups and Investment in Technology and Innovation in Saudi Arabia'),
(281740, 27208, 'PostStatus', 'publish'),
(281741, 27208, 'PostDate', '2018-06-03 08:28:35'),
(281742, 27208, 'PostUrl', 'http://www.tamimi.com/law-update-articles/welcome-to-the-magic-kingdom-start-ups-and-investment-in-technology-and-innovation-in-saudi-arabia/'),
(281743, 27208, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=7474&amp;action=edit'),
(281744, 27208, 'ClientIP', '87.200.6.158'),
(281745, 27208, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281746, 27208, 'CurrentUserID', '8'),
(281747, 27208, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281748, 27209, 'PostID', '7474'),
(281749, 27209, 'PostType', 'law_update_articles'),
(281750, 27209, 'PostTitle', 'Welcome to the Magic Kingdom:  Start-ups and Investment in Technology and Innovation in Saudi Arabia'),
(281751, 27209, 'PostStatus', 'publish'),
(281752, 27209, 'PostDate', '2018-06-03 08:28:35'),
(281753, 27209, 'PostUrl', 'http://www.tamimi.com/law-update-articles/welcome-to-the-magic-kingdom-start-ups-and-investment-in-technology-and-innovation-in-saudi-arabia/'),
(281754, 27209, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=7474&amp;action=edit'),
(281755, 27209, 'ClientIP', '87.200.6.158'),
(281756, 27209, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281757, 27209, 'CurrentUserID', '8'),
(281758, 27209, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281759, 27210, 'PostID', '7474'),
(281760, 27210, 'PostTitle', 'Welcome to the Magic Kingdom:  Start-ups and Investment in Technology and Innovation in Saudi Arabia'),
(281761, 27210, 'PostStatus', 'publish'),
(281762, 27210, 'PostType', 'law_update_articles'),
(281763, 27210, 'PostDate', '2018-06-03 08:28:35'),
(281764, 27210, 'PostUrl', 'http://www.tamimi.com/law-update-articles/welcome-to-the-magic-kingdom-start-ups-and-investment-in-technology-and-innovation-in-saudi-arabia/'),
(281765, 27210, 'MetaID', '215524'),
(281766, 27210, 'MetaKey', 'content'),
(281767, 27210, 'MetaValueNew', '<p class=\"p1\"><span class=\"s1\"><img class=\"wp-image-7527 aligncenter\" src=\"http://www.tamimi.com/wp-content/uploads/2018/06/shutterstock_794105161-Converted-300x94.png\" alt=\"\" width=\"1404\" height=\"440\" /></span></p>\r\n&nbsp;\r\n<p class=\"p1\"><span class=\"s1\">The Kingdom of Saudi Arabia is currently going through major social and economic reforms as part of Saudi Vision 2030 and the associated National Transformation Programme. The Saudi Arabian government is introducing a number of laws and policy changes aimed at simplifying business and increasing foreign investment in the Kingdom. </span></p>\r\n<p class=\"p1\">Technological innovation is a particular area of focus. Recent media reports mention global names such as Google and Snap as being particularly interested in opportunities in Saudi Arabia. Meanwhile, the Kingdom is keen to harness the benefits that technological innovation can bring to areas as diverse as education, de-salination and power distribution. With advanced technological centres (such as the King Abdulaziz City for Science and Technology (‘KACST’)) and plans for NEOM - a five hundred billion US dollar technology-focused mega city - the potential for businesses operating in the areas of technology and innovation will continue to grow.</p>\r\n<p class=\"p1\">In this article, we look at some key issues associated with setting-up in Saudi Arabia - whether you are a local start-up with a great mobile app idea, or a major global tech company looking to get in on the action.</p>\r\n\r\n<h2 class=\"p3\"><b>Local opportunities </b></h2>\r\n<p class=\"p1\"><span class=\"s1\">The government views technology and innovation as one of the most important areas for investment, and there has been significant growth and success in this area in recent years. The Badir Program, initiated under the auspices of KACST, is a nation-wide program aimed at accelerating the growth of emerging, technology-based businesses in the Kingdom. As a result of the Badir Program, around 250 new companies have already become active in the fields of e-commerce, communications, software and smart device applications. </span></p>\r\n<p class=\"p1\">The barriers to entering the KSA market, for a Saudi national investor, are very low. The most common options available for individuals thinking about starting new businesses in technology and innovation are sole proprietorships and Limited Liability Companies (‘LLCs’).</p>\r\n<p class=\"p1\">For a Saudi national (who is not a public servant) to incorporate a sole proprietorship or an LLC, all that is required is his or her Saudi national identification card, and completion of an online registration process via the Ministry of Commerce and Investment (‘MOCI’) website. The entire process can be completed in a single working day and will allow the local investor to begin undertaking business under the umbrella of the new business vehicle.</p>\r\n<p class=\"p1\">At this stage, because of current foreign investment regulations in Saudi Arabia, opportunities for start-ups as entrepreneurs are really only available to Saudi nationals and Saudi companies. This is generally because a foreign investor must provide financial statements and a proven track-record of business before being allowed to invest in the KSA market. The government has only recently provided start-up opportunities for entrepreneurs with intellectual property or an invention to invest as individuals since the beginning of 2018. Whether the economic liberalisation arising out of Saudi Vision 2030 will eventually extend to allowing non-Saudis to establish start-ups in Saudi Arabia is difficult to say.</p>\r\n&nbsp;\r\n<p class=\"p3\"><b>Foreign investment in Saudi Arabia</b></p>\r\n<p class=\"p5\">Where a prospective investor in Saudi Arabia is a foreign investor for the purposes of the Kingdom’s foreign investment laws, it is necessary to obtain a Foreign Investment Licence from the Saudi Arabian General Investment Authority (‘SAGIA’) in order to establish a corporate entity. Other specific approvals may be required from other authorities, depending on the business that the entity wishes to undertake.</p>\r\n<p class=\"p1\"><span class=\"s1\"> Obtaining a Foreign Investment Licence has become much easier than in previous years. With the leadership of the Council for Economic and Developmental Affairs (‘CEDA’), and internal reforms within SAGIA, the processing time has decreased to a number of days. This is a stark contrast to the six to nine months that it would have typically taken in the relatively recent past. </span></p>\r\n<p class=\"p1\">Significantly, the business activities that an overseas investor wishes to undertake must not be activities classified as exclusive to Saudi Arabian (or GCC) companies and nationals. This restriction could arise due to the activities being on the so-called “Negative List” (being business activities that SAGIA has specified as being exclusive to Saudis) or being otherwise identified as being restricted to Saudis in internal SAGIA policies and guidelines.</p>\r\n&nbsp;\r\n<p class=\"p6\"><b>Types of entities </b></p>\r\n<p class=\"p1\"><span class=\"s1\">The most common activities undertaken by technology companies in KSA are generally related to services or trading. </span></p>\r\n<p class=\"p1\">Companies with overseas ownership that desire to undertake services (e.g. installation or maintenance of software and/or hardware products), are usually incorporated as a “Branch Office” or as an LLC, and can typically be completely foreign-owned. Entities incorporated to undertake services are not permitted to conduct any advertising or trading activities.</p>\r\n<p class=\"p1\">Companies with overseas ownership that wish to undertake marketing, promotions and sales activities (e.g. sales of software and/or hardware products) are generally regarded by SAGIA as ‘trading’ entities. A trading entity would typically be an LLC (or, less typically, due to rigorous governance requirements) a Joint Stock Company, but it could not be a Branch. It is possible to incorporate a wholly foreign-owned trading entity, although the significant investment requirements (between two and three hundred million Saudi Riyals over a five year period) mean that this is not very common in practice.</p>\r\n<p class=\"p1\">Besides a Branch Office and an LLC there are some other options available</p>\r\n\r\n<ul>\r\n 	<li class=\"p7\"><span class=\"s1\">Temporary Commercial Registration: This type of corporate entity is similar to a Branch, but is only relevant to servicing a government contract. As such, this type of entity is not uncommon in the context of technology projects with government ministries. In order to obtain a temporary commercial registration, it is necessary to submit a signed copy of the relevant contract to SAGIA.</span></li>\r\n 	<li class=\"p7\">Technical Scientific Office: This type of corporate entity has the ability to provide sales and marketing assistance to a registered agent in Saudi Arabia. However, it is not permitted to market or sell products, or generate any revenue in and of itself; it can only provide support to the registered agent.</li>\r\n</ul>\r\n&nbsp;\r\n<p class=\"p3\"><b>Secondary registrations</b></p>\r\n<p class=\"p1\">Once a Foreign Investment Licence has been granted by SAGIA and a Certificate of Commercial Registration has been issued from MOCI, a number of additional registrations must be completed with various governmental authorities to enable the new entity to function. These types of registrations allow an entity to pay taxes and insurance, obtain visas for expatriate workers, and register signatures at the Chamber of Commerce, etc. Each of these secondary registrations must be renewed and kept valid in order for the entity to continue to do business in Saudi Arabia. Substantial delays and inconvenience could arise if any of these licences are not maintained.</p>\r\n<p class=\"p1\">Following the completion of the secondary registrations process, any additional licensing for CITC will generally be required. The CITC has authority for the regulation of the internet and information technology and is generally responsible for the licensing of information technology companies that are providing services such as cloud computing and telecommunications. With Saudi Vison 2030’s focus on technology and artificial intelligence, the CITC is set to play a more pivotal role in the KSA economy.</p>\r\n&nbsp;\r\n<p class=\"p3\"><b>Conclusion</b></p>\r\n<p class=\"p1\">For overseas investors, particularly in the technology sector, the investment climate in Saudi Arabia has never been better. The social and economic reforms that underpin Saudi Vision 2030 are having a positive impact on the adoption of technology and innovation in Saudi Arabia, and will assist in propelling the Kingdom into the post-oil era. As the building blocks of Saudi Vision 2030 fall into place, setting-up business in Saudi Arabia is becoming more efficient than ever before.</p>\r\n<p class=\"p1\"><i>Al Tamimi &amp; Company’s <a href=\"https://www.tamimi.com/practice/corporate-structuring/\">Corporate Structuring</a> team regularly advises on setting up businesses – large and small - in Saudi Arabia. For further information, please contact <a href=\"https://www.tamimi.com/lawyer/hesham-al-homoud/\">Hesham AlHomoud</a> (h.alhomoud@tamimi.com) or <a href=\"https://www.tamimi.com/lawyer/elye-parata/\">Elye Parata</a> (<a href=\"mailto:e.parata@tamimi.com\">e.parata@tamimi.com</a>).</i></p>'),
(281768, 27210, 'MetaValueOld', '<p class=\"p1\"><span class=\"s1\"><img class=\"wp-image-7527 aligncenter\" src=\"http://www.tamimi.com/wp-content/uploads/2018/06/shutterstock_794105161-Converted-300x94.png\" alt=\"\" width=\"1404\" height=\"440\" /></span></p><p>&nbsp;</p><p class=\"p1\"><span class=\"s1\">The Kingdom of Saudi Arabia is currently going through major social and economic reforms as part of Saudi Vision 2030 and the associated National Transformation Programme. The Saudi Arabian government is introducing a number of laws and policy changes aimed at simplifying business and increasing foreign investment in the Kingdom. </span></p><p class=\"p1\">Technological innovation is a particular area of focus. Recent media reports mention global names such as Google and Snap as being particularly interested in opportunities in Saudi Arabia. Meanwhile, the Kingdom is keen to harness the benefits that technological innovation can bring to areas as diverse as education, de-salination and power distribution. With advanced technological centres (such as the King Abdulaziz City for Science and Technology (‘KACST’)) and plans for NEOM - a five hundred billion US dollar technology-focused mega city - the potential for businesses operating in the areas of technology and innovation will continue to grow.</p><p class=\"p1\">In this article, we look at some key issues associated with setting-up in Saudi Arabia - whether you are a local start-up with a great mobile app idea, or a major global tech company looking to get in on the action.</p><p>&nbsp;</p><p class=\"p3\"><b>Local opportunities </b></p><p class=\"p1\"><span class=\"s1\">The government views technology and innovation as one of the most important areas for investment, and there has been significant growth and success in this area in recent years. The Badir Program, initiated under the auspices of KACST, is a nation-wide program aimed at accelerating the growth of emerging, technology-based businesses in the Kingdom. As a result of the Badir Program, around 250 new companies have already become active in the fields of e-commerce, communications, software and smart device applications. </span></p><p class=\"p1\">The barriers to entering the KSA market, for a Saudi national investor, are very low. The most common options available for individuals thinking about starting new businesses in technology and innovation are sole proprietorships and Limited Liability Companies (‘LLCs’).</p><p class=\"p1\">For a Saudi national (who is not a public servant) to incorporate a sole proprietorship or an LLC, all that is required is his or her Saudi national identification card, and completion of an online registration process via the Ministry of Commerce and Investment (‘MOCI’) website. The entire process can be completed in a single working day and will allow the local investor to begin undertaking business under the umbrella of the new business vehicle.</p><p class=\"p1\">At this stage, because of current foreign investment regulations in Saudi Arabia, opportunities for start-ups as entrepreneurs are really only available to Saudi nationals and Saudi companies. This is generally because a foreign investor must provide financial statements and a proven track-record of business before being allowed to invest in the KSA market. The government has only recently provided start-up opportunities for entrepreneurs with intellectual property or an invention to invest as individuals since the beginning of 2018. Whether the economic liberalisation arising out of Saudi Vision 2030 will eventually extend to allowing non-Saudis to establish start-ups in Saudi Arabia is difficult to say.</p><p>&nbsp;</p><p class=\"p3\"><b>Foreign investment in Saudi Arabia</b></p><p class=\"p5\">Where a prospective investor in Saudi Arabia is a foreign investor for the purposes of the Kingdom’s foreign investment laws, it is necessary to obtain a Foreign Investment Licence from the Saudi Arabian General Investment Authority (‘SAGIA’) in order to establish a corporate entity. Other specific approvals may be required from other authorities, depending on the business that the entity wishes to undertake.</p><p class=\"p1\"><span class=\"s1\"> Obtaining a Foreign Investment Licence has become much easier than in previous years. With the leadership of the Council for Economic and Developmental Affairs (‘CEDA’), and internal reforms within SAGIA, the processing time has decreased to a number of days. This is a stark contrast to the six to nine months that it would have typically taken in the relatively recent past. </span></p><p class=\"p1\">Significantly, the business activities that an overseas investor wishes to undertake must not be activities classified as exclusive to Saudi Arabian (or GCC) companies and nationals. This restriction could arise due to the activities being on the so-called “Negative List” (being business activities that SAGIA has specified as being exclusive to Saudis) or being otherwise identified as being restricted to Saudis in internal SAGIA policies and guidelines.</p><p>&nbsp;</p><p class=\"p6\"><b>Types of entities </b></p><p class=\"p1\"><span class=\"s1\">The most common activities undertaken by technology companies in KSA are generally related to services or trading. </span></p><p class=\"p1\">Companies with overseas ownership that desire to undertake services (e.g. installation or maintenance of software and/or hardware products), are usually incorporated as a “Branch Office” or as an LLC, and can typically be completely foreign-owned. Entities incorporated to undertake services are not permitted to conduct any advertising or trading activities.</p><p class=\"p1\">Companies with overseas ownership that wish to undertake marketing, promotions and sales activities (e.g. sales of software and/or hardware products) are generally regarded by SAGIA as ‘trading’ entities. A trading entity would typically be an LLC (or, less typically, due to rigorous governance requirements) a Joint Stock Company, but it could not be a Branch. It is possible to incorporate a wholly foreign-owned trading entity, although the significant investment requirements (between two and three hundred million Saudi Riyals over a five year period) mean that this is not very common in practice.</p><p class=\"p1\">Besides a Branch Office and an LLC there are some other options available</p><ul><li class=\"p7\"><span class=\"s1\">Temporary Commercial Registration: This type of corporate entity is similar to a Branch, but is only relevant to servicing a government contract. As such, this type of entity is not uncommon in the context of technology projects with government ministries. In order to obtain a temporary commercial registration, it is necessary to submit a signed copy of the relevant contract to SAGIA.</span></li><li class=\"p7\">Technical Scientific Office: This type of corporate entity has the ability to provide sales and marketing assistance to a registered agent in Saudi Arabia. However, it is not permitted to market or sell products, or generate any revenue in and of itself; it can only provide support to the registered agent.</li></ul><p>&nbsp;</p><p class=\"p3\"><b>Secondary registrations</b></p><p class=\"p1\">Once a Foreign Investment Licence has been granted by SAGIA and a Certificate of Commercial Registration has been issued from MOCI, a number of additional registrations must be completed with various governmental authorities to enable the new entity to function. These types of registrations allow an entity to pay taxes and insurance, obtain visas for expatriate workers, and register signatures at the Chamber of Commerce, etc. Each of these secondary registrations must be renewed and kept valid in order for the entity to continue to do business in Saudi Arabia. Substantial delays and inconvenience could arise if any of these licences are not maintained.</p><p class=\"p1\">Following the completion of the secondary registrations process, any additional licensing for CITC will generally be required. The CITC has authority for the regulation of the internet and information technology and is generally responsible for the licensing of information technology companies that are providing services such as cloud computing and telecommunications. With Saudi Vison 2030’s focus on technology and artificial intelligence, the CITC is set to play a more pivotal role in the KSA economy.</p><p>&nbsp;</p><p class=\"p3\"><b>Conclusion</b></p><p class=\"p1\">For overseas investors, particularly in the technology sector, the investment climate in Saudi Arabia has never been better. The social and economic reforms that underpin Saudi Vision 2030 are having a positive impact on the adoption of technology and innovation in Saudi Arabia, and will assist in propelling the Kingdom into the post-oil era. As the building blocks of Saudi Vision 2030 fall into place, setting-up business in Saudi Arabia is becoming more efficient than ever before.</p><p class=\"p1\"><i>Al Tamimi &amp; Company’s <a href=\"https://www.tamimi.com/practice/corporate-structuring/\">Corporate Structuring</a> team regularly advises on setting up businesses – large and small - in Saudi Arabia. For further information, please contact <a href=\"https://www.tamimi.com/lawyer/hesham-al-homoud/\">Hesham AlHomoud</a> (h.alhomoud@tamimi.com) or <a href=\"https://www.tamimi.com/lawyer/elye-parata/\">Elye Parata</a> (<a href=\"mailto:e.parata@tamimi.com\">e.parata@tamimi.com</a>).</i></p>'),
(281769, 27210, 'MetaLink', 'content'),
(281770, 27210, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=7474&amp;action=edit');
INSERT INTO `tm_wsal_metadata` (`id`, `occurrence_id`, `name`, `value`) VALUES
(281771, 27210, 'ReportText', '<p class=\"p1\"><span class=\"s1\"><img class=\"wp-image-7527 aligncenter\" src=\"http://www.tamimi.com/wp-content/uploads/2018/06/shutterstock_794105161-Converted-300x94.png\" alt=\"\" width=\"1404\" height=\"440\" /></span></p><p>&nbsp;</p><p class=\"p1\"><span class=\"s1\">The Kingdom of Saudi Arabia is currently going through major social and economic reforms as part of Saudi Vision 2030 and the associated National Transformation Programme. The Saudi Arabian government is introducing a number of laws and policy changes aimed at simplifying business and increasing foreign investment in the Kingdom. </span></p><p class=\"p1\">Technological innovation is a particular area of focus. Recent media reports mention global names such as Google and Snap as being particularly interested in opportunities in Saudi Arabia. Meanwhile, the Kingdom is keen to harness the benefits that technological innovation can bring to areas as diverse as education, de-salination and power distribution. With advanced technological centres (such as the King Abdulaziz City for Science and Technology (‘KACST’)) and plans for NEOM - a five hundred billion US dollar technology-focused mega city - the potential for businesses operating in the areas of technology and innovation will continue to grow.</p><p class=\"p1\">In this article, we look at some key issues associated with setting-up in Saudi Arabia - whether you are a local start-up with a great mobile app idea, or a major global tech company looking to get in on the action.</p><p>&nbsp;</p><p class=\"p3\"><b>Local opportunities </b></p><p class=\"p1\"><span class=\"s1\">The government views technology and innovation as one of the most important areas for investment, and there has been significant growth and success in this area in recent years. The Badir Program, initiated under the auspices of KACST, is a nation-wide program aimed at accelerating the growth of emerging, technology-based businesses in the Kingdom. As a result of the Badir Program, around 250 new companies have already become active in the fields of e-commerce, communications, software and smart device applications. </span></p><p class=\"p1\">The barriers to entering the KSA market, for a Saudi national investor, are very low. The most common options available for individuals thinking about starting new businesses in technology and innovation are sole proprietorships and Limited Liability Companies (‘LLCs’).</p><p class=\"p1\">For a Saudi national (who is not a public servant) to incorporate a sole proprietorship or an LLC, all that is required is his or her Saudi national identification card, and completion of an online registration process via the Ministry of Commerce and Investment (‘MOCI’) website. The entire process can be completed in a single working day and will allow the local investor to begin undertaking business under the umbrella of the new business vehicle.</p><p class=\"p1\">At this stage, because of current foreign investment regulations in Saudi Arabia, opportunities for start-ups as entrepreneurs are really only available to Saudi nationals and Saudi companies. This is generally because a foreign investor must provide financial statements and a proven track-record of business before being allowed to invest in the KSA market. The government has only recently provided start-up opportunities for entrepreneurs with intellectual property or an invention to invest as individuals since the beginning of 2018. Whether the economic liberalisation arising out of Saudi Vision 2030 will eventually extend to allowing non-Saudis to establish start-ups in Saudi Arabia is difficult to say.</p><p>&nbsp;</p><p class=\"p3\"><b>Foreign investment in Saudi Arabia</b></p><p class=\"p5\">Where a prospective investor in Saudi Arabia is a foreign investor for the purposes of the Kingdom’s foreign investment laws, it is necessary to obtain a Foreign Investment Licence from the Saudi Arabian General Investment Authority (‘SAGIA’) in order to establish a corporate entity. Other specific approvals may be required from other authorities, depending on the business that the entity wishes to undertake.</p><p class=\"p1\"><span class=\"s1\"> Obtaining a Foreign Investment Licence has become much easier than in previous years. With the leadership of the Council for Economic and Developmental Affairs (‘CEDA’), and internal reforms within SAGIA, the processing time has decreased to a number of days. This is a stark contrast to the six to nine months that it would have typically taken in the relatively recent past. </span></p><p class=\"p1\">Significantly, the business activities that an overseas investor wishes to undertake must not be activities classified as exclusive to Saudi Arabian (or GCC) companies and nationals. This restriction could arise due to the activities being on the so-called “Negative List” (being business activities that SAGIA has specified as being exclusive to Saudis) or being otherwise identified as being restricted to Saudis in internal SAGIA policies and guidelines.</p><p>&nbsp;</p><p class=\"p6\"><b>Types of entities </b></p><p class=\"p1\"><span class=\"s1\">The most common activities undertaken by technology companies in KSA are generally related to services or trading. </span></p><p class=\"p1\">Companies with overseas ownership that desire to undertake services (e.g. installation or maintenance of software and/or hardware products), are usually incorporated as a “Branch Office” or as an LLC, and can typically be completely foreign-owned. Entities incorporated to undertake services are not permitted to conduct any advertising or trading activities.</p><p class=\"p1\">Companies with overseas ownership that wish to undertake marketing, promotions and sales activities (e.g. sales of software and/or hardware products) are generally regarded by SAGIA as ‘trading’ entities. A trading entity would typically be an LLC (or, less typically, due to rigorous governance requirements) a Joint Stock Company, but it could not be a Branch. It is possible to incorporate a wholly foreign-owned trading entity, although the significant investment requirements (between two and three hundred million Saudi Riyals over a five year period) mean that this is not very common in practice.</p><p class=\"p1\">Besides a Branch Office and an LLC there are some other options available</p><ul><li class=\"p7\"><span class=\"s1\">Temporary Commercial Registration: This type of corporate entity is similar to a Branch, but is only relevant to servicing a government contract. As such, this type of entity is not uncommon in the context of technology projects with government ministries. In order to obtain a temporary commercial registration, it is necessary to submit a signed copy of the relevant contract to SAGIA.</span></li><li class=\"p7\">Technical Scientific Office: This type of corporate entity has the ability to provide sales and marketing assistance to a registered agent in Saudi Arabia. However, it is not permitted to market or sell products, or generate any revenue in and of itself; it can only provide support to the registered agent.</li></ul><p>&nbsp;</p><p class=\"p3\"><b>Secondary registrations</b></p><p class=\"p1\">Once a Foreign Investment Licence has been granted by SAGIA and a Certificate of Commercial Registration has been issued from MOCI, a number of additional registrations must be completed with various governmental authorities to enable the new entity to function. These types of registrations allow an entity to pay taxes and insurance, obtain visas for expatriate workers, and register signatures at the Chamber of Commerce, etc. Each of these secondary registrations must be renewed and kept valid in order for the entity to continue to do business in Saudi Arabia. Substantial delays and inconvenience could arise if any of these licences are not maintained.</p><p class=\"p1\">Following the completion of the secondary registrations process, any additional licensing for CITC will generally be required. The CITC has authority for the regulation of the internet and information technology and is generally responsible for the licensing of information technology companies that are providing services such as cloud computing and telecommunications. With Saudi Vison 2030’s focus on technology and artificial intelligence, the CITC is set to play a more pivotal role in the KSA economy.</p><p>&nbsp;</p><p class=\"p3\"><b>Conclusion</b></p><p class=\"p1\">For overseas investors, particularly in the technology sector, the investment climate in Saudi Arabia has never been better. The social and economic reforms that underpin Saudi Vision 2030 are having a positive impact on the adoption of technology and innovation in Saudi Arabia, and will assist in propelling the Kingdom into the post-oil era. As the building blocks of Saudi Vision 2030 fall into place, setting-up business in Saudi Arabia is becoming more efficient than ever before.</p><p class=\"p1\"><i>Al Tamimi &amp; Company’s <a href=\"https://www.tamimi.com/practice/corporate-structuring/\">Corporate Structuring</a> team regularly advises on setting up businesses – large and small - in Saudi Arabia. For further information, please contact <a href=\"https://www.tamimi.com/lawyer/hesham-al-homoud/\">Hesham AlHomoud</a> (h.alhomoud@tamimi.com) or <a href=\"https://www.tamimi.com/lawyer/elye-parata/\">Elye Parata</a> (<a href=\"mailto:e.parata@tamimi.com\">e.parata@tamimi.com</a>).</i></p>|<p class=\"p1\"><span class=\"s1\"><img class=\"wp-image-7527 aligncenter\" src=\"http://www.tamimi.com/wp-content/uploads/2018/06/shutterstock_794105161-Converted-300x94.png\" alt=\"\" width=\"1404\" height=\"440\" /></span></p>\r\n&nbsp;\r\n<p class=\"p1\"><span class=\"s1\">The Kingdom of Saudi Arabia is currently going through major social and economic reforms as part of Saudi Vision 2030 and the associated National Transformation Programme. The Saudi Arabian government is introducing a number of laws and policy changes aimed at simplifying business and increasing foreign investment in the Kingdom. </span></p>\r\n<p class=\"p1\">Technological innovation is a particular area of focus. Recent media reports mention global names such as Google and Snap as being particularly interested in opportunities in Saudi Arabia. Meanwhile, the Kingdom is keen to harness the benefits that technological innovation can bring to areas as diverse as education, de-salination and power distribution. With advanced technological centres (such as the King Abdulaziz City for Science and Technology (‘KACST’)) and plans for NEOM - a five hundred billion US dollar technology-focused mega city - the potential for businesses operating in the areas of technology and innovation will continue to grow.</p>\r\n<p class=\"p1\">In this article, we look at some key issues associated with setting-up in Saudi Arabia - whether you are a local start-up with a great mobile app idea, or a major global tech company looking to get in on the action.</p>\r\n\r\n<h2 class=\"p3\"><b>Local opportunities </b></h2>\r\n<p class=\"p1\"><span class=\"s1\">The government views technology and innovation as one of the most important areas for investment, and there has been significant growth and success in this area in recent years. The Badir Program, initiated under the auspices of KACST, is a nation-wide program aimed at accelerating the growth of emerging, technology-based businesses in the Kingdom. As a result of the Badir Program, around 250 new companies have already become active in the fields of e-commerce, communications, software and smart device applications. </span></p>\r\n<p class=\"p1\">The barriers to entering the KSA market, for a Saudi national investor, are very low. The most common options available for individuals thinking about starting new businesses in technology and innovation are sole proprietorships and Limited Liability Companies (‘LLCs’).</p>\r\n<p class=\"p1\">For a Saudi national (who is not a public servant) to incorporate a sole proprietorship or an LLC, all that is required is his or her Saudi national identification card, and completion of an online registration process via the Ministry of Commerce and Investment (‘MOCI’) website. The entire process can be completed in a single working day and will allow the local investor to begin undertaking business under the umbrella of the new business vehicle.</p>\r\n<p class=\"p1\">At this stage, because of current foreign investment regulations in Saudi Arabia, opportunities for start-ups as entrepreneurs are really only available to Saudi nationals and Saudi companies. This is generally because a foreign investor must provide financial statements and a proven track-record of business before being allowed to invest in the KSA market. The government has only recently provided start-up opportunities for entrepreneurs with intellectual property or an invention to invest as individuals since the beginning of 2018. Whether the economic liberalisation arising out of Saudi Vision 2030 will eventually extend to allowing non-Saudis to establish start-ups in Saudi Arabia is difficult to say.</p>\r\n&nbsp;\r\n<p class=\"p3\"><b>Foreign investment in Saudi Arabia</b></p>\r\n<p class=\"p5\">Where a prospective investor in Saudi Arabia is a foreign investor for the purposes of the Kingdom’s foreign investment laws, it is necessary to obtain a Foreign Investment Licence from the Saudi Arabian General Investment Authority (‘SAGIA’) in order to establish a corporate entity. Other specific approvals may be required from other authorities, depending on the business that the entity wishes to undertake.</p>\r\n<p class=\"p1\"><span class=\"s1\"> Obtaining a Foreign Investment Licence has become much easier than in previous years. With the leadership of the Council for Economic and Developmental Affairs (‘CEDA’), and internal reforms within SAGIA, the processing time has decreased to a number of days. This is a stark contrast to the six to nine months that it would have typically taken in the relatively recent past. </span></p>\r\n<p class=\"p1\">Significantly, the business activities that an overseas investor wishes to undertake must not be activities classified as exclusive to Saudi Arabian (or GCC) companies and nationals. This restriction could arise due to the activities being on the so-called “Negative List” (being business activities that SAGIA has specified as being exclusive to Saudis) or being otherwise identified as being restricted to Saudis in internal SAGIA policies and guidelines.</p>\r\n&nbsp;\r\n<p class=\"p6\"><b>Types of entities </b></p>\r\n<p class=\"p1\"><span class=\"s1\">The most common activities undertaken by technology companies in KSA are generally related to services or trading. </span></p>\r\n<p class=\"p1\">Companies with overseas ownership that desire to undertake services (e.g. installation or maintenance of software and/or hardware products), are usually incorporated as a “Branch Office” or as an LLC, and can typically be completely foreign-owned. Entities incorporated to undertake services are not permitted to conduct any advertising or trading activities.</p>\r\n<p class=\"p1\">Companies with overseas ownership that wish to undertake marketing, promotions and sales activities (e.g. sales of software and/or hardware products) are generally regarded by SAGIA as ‘trading’ entities. A trading entity would typically be an LLC (or, less typically, due to rigorous governance requirements) a Joint Stock Company, but it could not be a Branch. It is possible to incorporate a wholly foreign-owned trading entity, although the significant investment requirements (between two and three hundred million Saudi Riyals over a five year period) mean that this is not very common in practice.</p>\r\n<p class=\"p1\">Besides a Branch Office and an LLC there are some other options available</p>\r\n\r\n<ul>\r\n 	<li class=\"p7\"><span class=\"s1\">Temporary Commercial Registration: This type of corporate entity is similar to a Branch, but is only relevant to servicing a government contract. As such, this type of entity is not uncommon in the context of technology projects with government ministries. In order to obtain a temporary commercial registration, it is necessary to submit a signed copy of the relevant contract to SAGIA.</span></li>\r\n 	<li class=\"p7\">Technical Scientific Office: This type of corporate entity has the ability to provide sales and marketing assistance to a registered agent in Saudi Arabia. However, it is not permitted to market or sell products, or generate any revenue in and of itself; it can only provide support to the registered agent.</li>\r\n</ul>\r\n&nbsp;\r\n<p class=\"p3\"><b>Secondary registrations</b></p>\r\n<p class=\"p1\">Once a Foreign Investment Licence has been granted by SAGIA and a Certificate of Commercial Registration has been issued from MOCI, a number of additional registrations must be completed with various governmental authorities to enable the new entity to function. These types of registrations allow an entity to pay taxes and insurance, obtain visas for expatriate workers, and register signatures at the Chamber of Commerce, etc. Each of these secondary registrations must be renewed and kept valid in order for the entity to continue to do business in Saudi Arabia. Substantial delays and inconvenience could arise if any of these licences are not maintained.</p>\r\n<p class=\"p1\">Following the completion of the secondary registrations process, any additional licensing for CITC will generally be required. The CITC has authority for the regulation of the internet and information technology and is generally responsible for the licensing of information technology companies that are providing services such as cloud computing and telecommunications. With Saudi Vison 2030’s focus on technology and artificial intelligence, the CITC is set to play a more pivotal role in the KSA economy.</p>\r\n&nbsp;\r\n<p class=\"p3\"><b>Conclusion</b></p>\r\n<p class=\"p1\">For overseas investors, particularly in the technology sector, the investment climate in Saudi Arabia has never been better. The social and economic reforms that underpin Saudi Vision 2030 are having a positive impact on the adoption of technology and innovation in Saudi Arabia, and will assist in propelling the Kingdom into the post-oil era. As the building blocks of Saudi Vision 2030 fall into place, setting-up business in Saudi Arabia is becoming more efficient than ever before.</p>\r\n<p class=\"p1\"><i>Al Tamimi &amp; Company’s <a href=\"https://www.tamimi.com/practice/corporate-structuring/\">Corporate Structuring</a> team regularly advises on setting up businesses – large and small - in Saudi Arabia. For further information, please contact <a href=\"https://www.tamimi.com/lawyer/hesham-al-homoud/\">Hesham AlHomoud</a> (h.alhomoud@tamimi.com) or <a href=\"https://www.tamimi.com/lawyer/elye-parata/\">Elye Parata</a> (<a href=\"mailto:e.parata@tamimi.com\">e.parata@tamimi.com</a>).</i></p>'),
(281772, 27210, 'ClientIP', '87.200.6.158'),
(281773, 27210, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281774, 27210, 'CurrentUserID', '8'),
(281775, 27210, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281776, 27211, 'PostID', '7474'),
(281777, 27211, 'PostType', 'law_update_articles'),
(281778, 27211, 'PostTitle', 'Welcome to the Magic Kingdom:  Start-ups and Investment in Technology and Innovation in Saudi Arabia'),
(281779, 27211, 'PostStatus', 'publish'),
(281780, 27211, 'PostDate', '2018-06-03 08:28:35'),
(281781, 27211, 'PostUrl', 'http://www.tamimi.com/law-update-articles/welcome-to-the-magic-kingdom-start-ups-and-investment-in-technology-and-innovation-in-saudi-arabia/'),
(281782, 27211, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=7474&amp;action=edit'),
(281783, 27211, 'ClientIP', '87.200.6.158'),
(281784, 27211, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281785, 27211, 'CurrentUserID', '8'),
(281786, 27211, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281787, 27212, 'PostID', '7474'),
(281788, 27212, 'PostType', 'law_update_articles'),
(281789, 27212, 'PostTitle', 'Welcome to the Magic Kingdom:  Start-ups and Investment in Technology and Innovation in Saudi Arabia'),
(281790, 27212, 'PostStatus', 'publish'),
(281791, 27212, 'PostDate', '2018-06-03 08:28:35'),
(281792, 27212, 'PostUrl', 'https://www.tamimi.com/law-update-articles/welcome-to-the-magic-kingdom-start-ups-and-investment-in-technology-and-innovation-in-saudi-arabia/'),
(281793, 27212, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=7474&amp;action=edit'),
(281794, 27212, 'ClientIP', '87.200.6.158'),
(281795, 27212, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281796, 27212, 'CurrentUserID', '8'),
(281797, 27212, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281798, 27213, 'PostID', '7474'),
(281799, 27213, 'PostType', 'law_update_articles'),
(281800, 27213, 'PostTitle', 'Welcome to the Magic Kingdom:  Start-ups and Investment in Technology and Innovation in Saudi Arabia'),
(281801, 27213, 'PostStatus', 'publish'),
(281802, 27213, 'PostDate', '2018-06-03 08:28:35'),
(281803, 27213, 'PostUrl', 'https://www.tamimi.com/law-update-articles/welcome-to-the-magic-kingdom-start-ups-and-investment-in-technology-and-innovation-in-saudi-arabia/'),
(281804, 27213, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=7474&amp;action=edit'),
(281805, 27213, 'ClientIP', '87.200.6.158'),
(281806, 27213, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281807, 27213, 'CurrentUserID', '8'),
(281808, 27213, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281809, 27214, 'PostID', '5'),
(281810, 27214, 'PostType', 'page'),
(281811, 27214, 'PostTitle', 'Home'),
(281812, 27214, 'PostStatus', 'publish'),
(281813, 27214, 'PostDate', '2017-09-06 07:15:00'),
(281814, 27214, 'PostUrl', 'https://www.tamimi.com/'),
(281815, 27214, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=5&amp;action=edit'),
(281816, 27214, 'ClientIP', '87.200.6.158'),
(281817, 27214, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281818, 27214, 'CurrentUserID', '8'),
(281819, 27214, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281820, 27215, 'PostID', '5'),
(281821, 27215, 'PostType', 'page'),
(281822, 27215, 'PostTitle', 'Home'),
(281823, 27215, 'PostStatus', 'publish'),
(281824, 27215, 'PostDate', '2017-09-06 07:15:00'),
(281825, 27215, 'PostUrl', 'https://www.tamimi.com/'),
(281826, 27215, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=5&amp;action=edit'),
(281827, 27215, 'ClientIP', '87.200.6.158'),
(281828, 27215, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281829, 27215, 'CurrentUserID', '8'),
(281830, 27215, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281831, 27216, 'PostID', '5'),
(281832, 27216, 'PostType', 'page'),
(281833, 27216, 'PostTitle', 'Home'),
(281834, 27216, 'PostStatus', 'publish'),
(281835, 27216, 'PostDate', '2017-09-06 07:15:00'),
(281836, 27216, 'PostUrl', 'https://www.tamimi.com/'),
(281837, 27216, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=5&amp;action=edit'),
(281838, 27216, 'ClientIP', '87.200.6.158'),
(281839, 27216, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281840, 27216, 'CurrentUserID', '8'),
(281841, 27216, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281842, 27217, 'PluginFile', '/home/tamimnew/public_html/wp-content/plugins/theme-editor/theme_editor.php'),
(281843, 27217, 'PluginData', 'O:8:\"stdClass\":1:{s:4:\"Name\";s:12:\"Theme Editor\";}'),
(281844, 27217, 'ClientIP', '178.62.102.23'),
(281845, 27217, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(281846, 27217, 'CurrentUserID', '5'),
(281847, 27217, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281848, 27218, 'Attempts', '5'),
(281849, 27218, 'Users', 'a:1:{i:0;s:7:\"admin-2\";}'),
(281850, 27218, 'ClientIP', '193.201.224.225'),
(281851, 27218, 'UserAgent', 'Mozilla/5.0 (Windows NT 6.1; WOW64; rv:18.0) Gecko/20100101 Firefox/18.0'),
(281852, 27219, 'PostID', '4011'),
(281853, 27219, 'PostType', 'page'),
(281854, 27219, 'PostTitle', 'Search'),
(281855, 27219, 'PostStatus', 'publish'),
(281856, 27219, 'PostDate', '2017-10-16 10:21:41'),
(281857, 27219, 'PostUrl', 'https://www.tamimi.com/search-result/'),
(281858, 27219, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=4011&amp;action=edit'),
(281859, 27219, 'ClientIP', '87.200.6.158'),
(281860, 27219, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281861, 27219, 'CurrentUserID', '8'),
(281862, 27219, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281863, 27220, 'PostID', '7939'),
(281864, 27220, 'PostType', 'law_update_articles'),
(281865, 27220, 'PostTitle', 'The Calm After the Storm: Saudi Arabia’s Anti-Corruption Tornado and the Investor Impact'),
(281866, 27220, 'PostStatus', 'publish'),
(281867, 27220, 'PostDate', '2018-08-01 07:41:29'),
(281868, 27220, 'PostUrl', 'https://www.tamimi.com/law-update-articles/the-calm-after-the-storm-saudi-arabias-anti-corruption-tornado-and-the-investor-impact/'),
(281869, 27220, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=7939&amp;action=edit'),
(281870, 27220, 'ClientIP', '87.200.6.158'),
(281871, 27220, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281872, 27220, 'CurrentUserID', '8'),
(281873, 27220, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281874, 27221, 'PostID', '970'),
(281875, 27221, 'PostType', 'page'),
(281876, 27221, 'PostTitle', 'Video Gallery'),
(281877, 27221, 'PostStatus', 'publish'),
(281878, 27221, 'PostDate', '2017-09-28 12:21:25'),
(281879, 27221, 'PostUrl', 'https://www.tamimi.com/video-galleries/'),
(281880, 27221, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=970&amp;action=edit'),
(281881, 27221, 'ClientIP', '87.200.6.158'),
(281882, 27221, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281883, 27221, 'CurrentUserID', '8'),
(281884, 27221, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281885, 27222, 'PostID', '6866'),
(281886, 27222, 'PostType', 'page'),
(281887, 27222, 'PostTitle', 'Blog'),
(281888, 27222, 'PostStatus', 'publish'),
(281889, 27222, 'PostDate', '2017-12-24 14:47:24'),
(281890, 27222, 'PostUrl', 'https://www.tamimi.com/blogs/'),
(281891, 27222, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=6866&amp;action=edit'),
(281892, 27222, 'ClientIP', '87.200.6.158'),
(281893, 27222, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281894, 27222, 'CurrentUserID', '8'),
(281895, 27222, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281896, 27223, 'PostID', '7596'),
(281897, 27223, 'PostType', 'blogposts'),
(281898, 27223, 'PostTitle', 'Important DIFC Employment Law changes on the horizon'),
(281899, 27223, 'PostStatus', 'publish'),
(281900, 27223, 'PostDate', '2018-06-25 10:50:00'),
(281901, 27223, 'PostUrl', 'https://www.tamimi.com/blog/important-difc-employment-law-changes-on-the-horizon/'),
(281902, 27223, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=7596&amp;action=edit'),
(281903, 27223, 'ClientIP', '87.200.6.158'),
(281904, 27223, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281905, 27223, 'CurrentUserID', '8'),
(281906, 27223, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281907, 27224, 'PostID', '5'),
(281908, 27224, 'PostType', 'page'),
(281909, 27224, 'PostTitle', 'Home'),
(281910, 27224, 'PostStatus', 'publish'),
(281911, 27224, 'PostDate', '2017-09-06 07:15:00'),
(281912, 27224, 'PostUrl', 'https://www.tamimi.com/'),
(281913, 27224, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=5&amp;action=edit'),
(281914, 27224, 'ClientIP', '87.200.6.158'),
(281915, 27224, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281916, 27224, 'CurrentUserID', '8'),
(281917, 27224, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281918, 27225, 'PostID', '5'),
(281919, 27225, 'PostType', 'page'),
(281920, 27225, 'PostTitle', 'Home'),
(281921, 27225, 'PostStatus', 'publish'),
(281922, 27225, 'PostDate', '2017-09-06 07:15:00'),
(281923, 27225, 'PostUrl', 'https://www.tamimi.com/'),
(281924, 27225, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=5&amp;action=edit'),
(281925, 27225, 'ClientIP', '87.200.6.158'),
(281926, 27225, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281927, 27225, 'CurrentUserID', '8'),
(281928, 27225, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281929, 27226, 'PostID', '5'),
(281930, 27226, 'PostType', 'page'),
(281931, 27226, 'PostTitle', 'Home'),
(281932, 27226, 'PostStatus', 'publish'),
(281933, 27226, 'PostDate', '2017-09-06 07:15:00'),
(281934, 27226, 'PostUrl', 'https://www.tamimi.com/'),
(281935, 27226, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=5&amp;action=edit'),
(281936, 27226, 'ClientIP', '178.62.92.29'),
(281937, 27226, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(281938, 27226, 'CurrentUserID', '5'),
(281939, 27226, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281940, 27227, 'PostID', '7928'),
(281941, 27227, 'PostType', 'law-update'),
(281942, 27227, 'PostTitle', 'June - July 2018'),
(281943, 27227, 'PostStatus', 'publish'),
(281944, 27227, 'PostDate', '2018-08-01 07:30:03'),
(281945, 27227, 'PostUrl', 'https://www.tamimi.com/law-update/june-july-2018/'),
(281946, 27227, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=7928&amp;action=edit'),
(281947, 27227, 'ClientIP', '178.62.106.169'),
(281948, 27227, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(281949, 27227, 'CurrentUserID', '5'),
(281950, 27227, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281951, 27228, 'PostID', '5'),
(281952, 27228, 'PostType', 'page'),
(281953, 27228, 'PostTitle', 'Home'),
(281954, 27228, 'PostStatus', 'publish'),
(281955, 27228, 'PostDate', '2017-09-06 07:15:00'),
(281956, 27228, 'PostUrl', 'https://www.tamimi.com/'),
(281957, 27228, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=5&amp;action=edit'),
(281958, 27228, 'ClientIP', '178.62.93.49'),
(281959, 27228, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(281960, 27228, 'CurrentUserID', '5'),
(281961, 27228, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281962, 27229, 'Attempts', '5'),
(281963, 27229, 'Username', 'admin'),
(281964, 27229, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281965, 27229, 'ClientIP', '47.98.176.76'),
(281966, 27229, 'UserAgent', 'python-requests/2.18.4'),
(281967, 27230, 'CurrentUserID', '8'),
(281968, 27230, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281969, 27230, 'ClientIP', '86.99.36.78'),
(281970, 27230, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281971, 27231, 'Username', 'admin'),
(281972, 27231, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281973, 27231, 'ClientIP', '86.99.36.78'),
(281974, 27231, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281975, 27232, 'CurrentUserID', '1'),
(281976, 27232, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281977, 27232, 'ClientIP', '86.99.36.78'),
(281978, 27232, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(281979, 27233, 'Username', 'admin'),
(281980, 27233, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281981, 27233, 'ClientIP', '94.201.23.104'),
(281982, 27233, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(281983, 27234, 'PostID', '5'),
(281984, 27234, 'PostType', 'page'),
(281985, 27234, 'PostTitle', 'Home'),
(281986, 27234, 'PostStatus', 'publish'),
(281987, 27234, 'PostDate', '2017-09-06 07:15:00'),
(281988, 27234, 'PostUrl', 'https://www.tamimi.com/'),
(281989, 27234, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=5&amp;action=edit'),
(281990, 27234, 'ClientIP', '94.201.23.104'),
(281991, 27234, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(281992, 27234, 'CurrentUserID', '1'),
(281993, 27234, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281994, 27235, 'Plugin', 'O:8:\"stdClass\":6:{s:4:\"Name\";s:57:\"Sucuri Security - Auditing, Malware Scanner and Hardening\";s:9:\"PluginURI\";s:29:\"https://wordpress.sucuri.net/\";s:7:\"Version\";s:6:\"1.8.18\";s:6:\"Author\";s:11:\"Sucuri Inc.\";s:7:\"Network\";s:5:\"False\";s:15:\"plugin_dir_path\";s:46:\"/home/tamimnew/public_html/wp-content/plugins/\";}'),
(281995, 27235, 'ClientIP', '94.201.23.104'),
(281996, 27235, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(281997, 27235, 'CurrentUserID', '1'),
(281998, 27235, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(281999, 27236, 'UserChanger', 'admin'),
(282000, 27236, 'TargetUsername', 'roisexcrew'),
(282001, 27236, 'ClientIP', '94.201.23.104'),
(282002, 27236, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(282003, 27236, 'CurrentUserID', '1'),
(282004, 27236, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282005, 27237, 'TargetUserID', '1'),
(282006, 27237, 'TargetUsername', 'admin'),
(282007, 27237, 'OldEmail', 'shakeel.rehman@createmedia-group.com'),
(282008, 27237, 'NewEmail', 'shoaib.hafeez@createmedia-group.com'),
(282009, 27237, 'ClientIP', '94.201.23.104'),
(282010, 27237, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(282011, 27237, 'CurrentUserID', '1'),
(282012, 27237, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282013, 27238, 'PostID', '5'),
(282014, 27238, 'PostType', 'page'),
(282015, 27238, 'PostTitle', 'Home'),
(282016, 27238, 'PostStatus', 'publish'),
(282017, 27238, 'PostDate', '2017-09-06 07:15:00'),
(282018, 27238, 'PostUrl', 'https://www.tamimi.com/'),
(282019, 27238, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=5&amp;action=edit'),
(282020, 27238, 'ClientIP', '94.201.23.104'),
(282021, 27238, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(282022, 27238, 'CurrentUserID', '1'),
(282023, 27238, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282024, 27239, 'PostID', '5'),
(282025, 27239, 'PostType', 'page'),
(282026, 27239, 'PostTitle', 'Home'),
(282027, 27239, 'PostStatus', 'publish'),
(282028, 27239, 'PostDate', '2017-09-06 07:15:00'),
(282029, 27239, 'PostUrl', 'https://www.tamimi.com/'),
(282030, 27239, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=5&amp;action=edit'),
(282031, 27239, 'ClientIP', '94.201.23.104'),
(282032, 27239, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(282033, 27239, 'CurrentUserID', '1'),
(282034, 27239, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282035, 27240, 'PostID', '5'),
(282036, 27240, 'PostType', 'page'),
(282037, 27240, 'PostTitle', 'Home'),
(282038, 27240, 'PostStatus', 'publish'),
(282039, 27240, 'PostDate', '2017-09-06 07:15:00'),
(282040, 27240, 'PostUrl', 'https://www.tamimi.com/'),
(282041, 27240, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=5&amp;action=edit'),
(282042, 27240, 'ClientIP', '94.201.23.104'),
(282043, 27240, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(282044, 27240, 'CurrentUserID', '1'),
(282045, 27240, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282046, 27241, 'PostID', '5'),
(282047, 27241, 'PostType', 'page'),
(282048, 27241, 'PostTitle', 'Home'),
(282049, 27241, 'PostStatus', 'publish'),
(282050, 27241, 'PostDate', '2017-09-06 07:15:00'),
(282051, 27241, 'PostUrl', 'https://www.tamimi.com/'),
(282052, 27241, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=5&amp;action=edit'),
(282053, 27241, 'ClientIP', '94.201.23.104'),
(282054, 27241, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(282055, 27241, 'CurrentUserID', '1'),
(282056, 27241, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282057, 27242, 'PostID', '5'),
(282058, 27242, 'PostType', 'page'),
(282059, 27242, 'PostTitle', 'Home'),
(282060, 27242, 'PostStatus', 'publish'),
(282061, 27242, 'PostDate', '2017-09-06 07:15:00'),
(282062, 27242, 'PostUrl', 'https://www.tamimi.com/'),
(282063, 27242, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=5&amp;action=edit'),
(282064, 27242, 'ClientIP', '94.201.23.104'),
(282065, 27242, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(282066, 27242, 'CurrentUserID', '1'),
(282067, 27242, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282068, 27243, 'PostID', '5'),
(282069, 27243, 'PostType', 'page'),
(282070, 27243, 'PostTitle', 'Home'),
(282071, 27243, 'PostStatus', 'publish'),
(282072, 27243, 'PostDate', '2017-09-06 07:15:00'),
(282073, 27243, 'PostUrl', 'https://www.tamimi.com/'),
(282074, 27243, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=5&amp;action=edit'),
(282075, 27243, 'ClientIP', '94.201.23.104'),
(282076, 27243, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(282077, 27243, 'CurrentUserID', '1'),
(282078, 27243, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282079, 27244, 'PostID', '5'),
(282080, 27244, 'PostType', 'page'),
(282081, 27244, 'PostTitle', 'Home'),
(282082, 27244, 'PostStatus', 'publish'),
(282083, 27244, 'PostDate', '2017-09-06 07:15:00'),
(282084, 27244, 'PostUrl', 'https://www.tamimi.com/'),
(282085, 27244, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=5&amp;action=edit'),
(282086, 27244, 'ClientIP', '94.201.23.104'),
(282087, 27244, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(282088, 27244, 'CurrentUserID', '1'),
(282089, 27244, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282090, 27245, 'PostID', '5'),
(282091, 27245, 'PostType', 'page'),
(282092, 27245, 'PostTitle', 'Home'),
(282093, 27245, 'PostStatus', 'publish'),
(282094, 27245, 'PostDate', '2017-09-06 07:15:00'),
(282095, 27245, 'PostUrl', 'https://www.tamimi.com/'),
(282096, 27245, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=5&amp;action=edit'),
(282097, 27245, 'ClientIP', '94.201.23.104'),
(282098, 27245, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(282099, 27245, 'CurrentUserID', '1'),
(282100, 27245, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282101, 27246, 'PostID', '5'),
(282102, 27246, 'PostType', 'page'),
(282103, 27246, 'PostTitle', 'Home'),
(282104, 27246, 'PostStatus', 'publish'),
(282105, 27246, 'PostDate', '2017-09-06 07:15:00'),
(282106, 27246, 'PostUrl', 'https://www.tamimi.com/'),
(282107, 27246, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=5&amp;action=edit'),
(282108, 27246, 'ClientIP', '94.201.23.104'),
(282109, 27246, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(282110, 27246, 'CurrentUserID', '1'),
(282111, 27246, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282112, 27247, 'CurrentUserID', '1'),
(282113, 27247, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282114, 27247, 'ClientIP', '94.201.23.104'),
(282115, 27247, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(282116, 27248, 'Attempts', '1'),
(282117, 27248, 'Username', 'admin'),
(282118, 27248, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282119, 27248, 'ClientIP', '86.99.36.78'),
(282120, 27248, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(282121, 27249, 'Username', 'admin'),
(282122, 27249, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282123, 27249, 'ClientIP', '86.99.36.78'),
(282124, 27249, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(282125, 27250, 'UserChanger', 'admin'),
(282126, 27250, 'TargetUsername', 'chantal'),
(282127, 27250, 'ClientIP', '86.99.36.78'),
(282128, 27250, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(282129, 27250, 'CurrentUserID', '1'),
(282130, 27250, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282131, 27251, 'UserChanger', 'admin'),
(282132, 27251, 'TargetUsername', 'Chantal'),
(282133, 27251, 'ClientIP', '86.99.36.78'),
(282134, 27251, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(282135, 27251, 'CurrentUserID', '1'),
(282136, 27251, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282137, 27252, 'UserChanger', 'admin'),
(282138, 27252, 'TargetUsername', 'crm@tamimi'),
(282139, 27252, 'ClientIP', '86.99.36.78'),
(282140, 27252, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(282141, 27252, 'CurrentUserID', '1'),
(282142, 27252, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282143, 27253, 'UserChanger', 'admin'),
(282144, 27253, 'TargetUsername', 'joesal'),
(282145, 27253, 'ClientIP', '86.99.36.78'),
(282146, 27253, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(282147, 27253, 'CurrentUserID', '1'),
(282148, 27253, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282149, 27254, 'UserChanger', 'admin'),
(282150, 27254, 'TargetUsername', 'Mazen'),
(282151, 27254, 'ClientIP', '86.99.36.78'),
(282152, 27254, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(282153, 27254, 'CurrentUserID', '1'),
(282154, 27254, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282155, 27255, 'UserChanger', 'admin'),
(282156, 27255, 'TargetUsername', 'noura'),
(282157, 27255, 'ClientIP', '86.99.36.78'),
(282158, 27255, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(282159, 27255, 'CurrentUserID', '1'),
(282160, 27255, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282161, 27256, 'UserChanger', 'admin'),
(282162, 27256, 'TargetUsername', 'Noura'),
(282163, 27256, 'ClientIP', '86.99.36.78'),
(282164, 27256, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(282165, 27256, 'CurrentUserID', '1'),
(282166, 27256, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282167, 27257, 'UserChanger', 'admin'),
(282168, 27257, 'TargetUsername', 'roisexcrew'),
(282169, 27257, 'ClientIP', '86.99.36.78'),
(282170, 27257, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(282171, 27257, 'CurrentUserID', '1'),
(282172, 27257, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282173, 27258, 'TargetUserID', '6'),
(282174, 27258, 'TargetUserData', 'O:8:\"stdClass\":2:{s:8:\"Username\";s:7:\"chantal\";s:5:\"Roles\";s:13:\"administrator\";}'),
(282175, 27258, 'ClientIP', '86.99.36.78'),
(282176, 27258, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(282177, 27258, 'CurrentUserID', '1'),
(282178, 27258, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282179, 27259, 'TargetUsername', 'Chantal'),
(282180, 27259, 'custom_field_name', 'wpseo_title'),
(282181, 27259, 'ClientIP', '86.99.36.78'),
(282182, 27259, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(282183, 27259, 'CurrentUserID', '1'),
(282184, 27259, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282185, 27260, 'TargetUserID', '26'),
(282186, 27260, 'TargetUserData', 'O:8:\"stdClass\":2:{s:8:\"Username\";s:7:\"Chantal\";s:5:\"Roles\";s:0:\"\";}'),
(282187, 27260, 'ClientIP', '86.99.36.78'),
(282188, 27260, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(282189, 27260, 'CurrentUserID', '1'),
(282190, 27260, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282191, 27261, 'UserChanger', 'admin'),
(282192, 27261, 'TargetUsername', 'Chantal'),
(282193, 27261, 'ClientIP', '86.99.36.78'),
(282194, 27261, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(282195, 27261, 'CurrentUserID', '1'),
(282196, 27261, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282197, 27262, 'TargetUserID', '26'),
(282198, 27262, 'TargetUserData', 'O:8:\"stdClass\":2:{s:8:\"Username\";s:7:\"Chantal\";s:5:\"Roles\";s:0:\"\";}'),
(282199, 27262, 'ClientIP', '86.99.36.78'),
(282200, 27262, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(282201, 27262, 'CurrentUserID', '1'),
(282202, 27262, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282203, 27263, 'TargetUsername', 'Chantal'),
(282204, 27263, 'new_nickname', 'cc'),
(282205, 27263, 'ClientIP', '86.99.36.78'),
(282206, 27263, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(282207, 27263, 'CurrentUserID', '1'),
(282208, 27263, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282209, 27264, 'TargetUsername', 'Chantal'),
(282210, 27264, 'custom_field_name', 'syntax_highlighting'),
(282211, 27264, 'new_value', 'true'),
(282212, 27264, 'ClientIP', '86.99.36.78'),
(282213, 27264, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(282214, 27264, 'CurrentUserID', '1'),
(282215, 27264, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282216, 27265, 'TargetUsername', 'Chantal'),
(282217, 27265, 'custom_field_name', 'locale'),
(282218, 27265, 'ClientIP', '86.99.36.78'),
(282219, 27265, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(282220, 27265, 'CurrentUserID', '1'),
(282221, 27265, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282222, 27266, 'TargetUserID', '30');
INSERT INTO `tm_wsal_metadata` (`id`, `occurrence_id`, `name`, `value`) VALUES
(282223, 27266, 'TargetUserData', 'O:8:\"stdClass\":2:{s:8:\"Username\";s:10:\"crm@tamimi\";s:5:\"Roles\";s:13:\"administrator\";}'),
(282224, 27266, 'ClientIP', '86.99.36.78'),
(282225, 27266, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(282226, 27266, 'CurrentUserID', '1'),
(282227, 27266, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282228, 27267, 'TargetUserID', '20'),
(282229, 27267, 'TargetUserData', 'O:8:\"stdClass\":2:{s:8:\"Username\";s:6:\"joesal\";s:5:\"Roles\";s:0:\"\";}'),
(282230, 27267, 'ClientIP', '86.99.36.78'),
(282231, 27267, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(282232, 27267, 'CurrentUserID', '1'),
(282233, 27267, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282234, 27268, 'UserChanger', 'admin'),
(282235, 27268, 'TargetUsername', 'joesal'),
(282236, 27268, 'ClientIP', '86.99.36.78'),
(282237, 27268, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(282238, 27268, 'CurrentUserID', '1'),
(282239, 27268, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282240, 27269, 'TargetUserID', '20'),
(282241, 27269, 'TargetUserData', 'O:8:\"stdClass\":2:{s:8:\"Username\";s:6:\"joesal\";s:5:\"Roles\";s:0:\"\";}'),
(282242, 27269, 'ClientIP', '86.99.36.78'),
(282243, 27269, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(282244, 27269, 'CurrentUserID', '1'),
(282245, 27269, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282246, 27270, 'TargetUsername', 'joesal'),
(282247, 27270, 'new_nickname', 'joe'),
(282248, 27270, 'ClientIP', '86.99.36.78'),
(282249, 27270, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(282250, 27270, 'CurrentUserID', '1'),
(282251, 27270, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282252, 27271, 'TargetUsername', 'joesal'),
(282253, 27271, 'custom_field_name', 'syntax_highlighting'),
(282254, 27271, 'new_value', 'true'),
(282255, 27271, 'ClientIP', '86.99.36.78'),
(282256, 27271, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(282257, 27271, 'CurrentUserID', '1'),
(282258, 27271, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282259, 27272, 'TargetUsername', 'joesal'),
(282260, 27272, 'custom_field_name', 'locale'),
(282261, 27272, 'ClientIP', '86.99.36.78'),
(282262, 27272, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(282263, 27272, 'CurrentUserID', '1'),
(282264, 27272, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282265, 27273, 'TargetUserID', '29'),
(282266, 27273, 'TargetUserData', 'O:8:\"stdClass\":2:{s:8:\"Username\";s:5:\"Mazen\";s:5:\"Roles\";s:13:\"administrator\";}'),
(282267, 27273, 'ClientIP', '86.99.36.78'),
(282268, 27273, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(282269, 27273, 'CurrentUserID', '1'),
(282270, 27273, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282271, 27274, 'TargetUserID', '8'),
(282272, 27274, 'TargetUserData', 'O:8:\"stdClass\":2:{s:8:\"Username\";s:5:\"noura\";s:5:\"Roles\";s:13:\"administrator\";}'),
(282273, 27274, 'ClientIP', '86.99.36.78'),
(282274, 27274, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(282275, 27274, 'CurrentUserID', '1'),
(282276, 27274, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282277, 27275, 'TargetUserID', '27'),
(282278, 27275, 'TargetUserData', 'O:8:\"stdClass\":2:{s:8:\"Username\";s:5:\"Noura\";s:5:\"Roles\";s:0:\"\";}'),
(282279, 27275, 'ClientIP', '86.99.36.78'),
(282280, 27275, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(282281, 27275, 'CurrentUserID', '1'),
(282282, 27275, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282283, 27276, 'UserChanger', 'admin'),
(282284, 27276, 'TargetUsername', 'Noura'),
(282285, 27276, 'ClientIP', '86.99.36.78'),
(282286, 27276, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(282287, 27276, 'CurrentUserID', '1'),
(282288, 27276, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282289, 27277, 'TargetUserID', '27'),
(282290, 27277, 'TargetUserData', 'O:8:\"stdClass\":2:{s:8:\"Username\";s:5:\"Noura\";s:5:\"Roles\";s:0:\"\";}'),
(282291, 27277, 'ClientIP', '86.99.36.78'),
(282292, 27277, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(282293, 27277, 'CurrentUserID', '1'),
(282294, 27277, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282295, 27278, 'TargetUsername', 'Noura'),
(282296, 27278, 'new_nickname', 'noura 2'),
(282297, 27278, 'ClientIP', '86.99.36.78'),
(282298, 27278, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(282299, 27278, 'CurrentUserID', '1'),
(282300, 27278, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282301, 27279, 'TargetUsername', 'Noura'),
(282302, 27279, 'custom_field_name', 'syntax_highlighting'),
(282303, 27279, 'new_value', 'true'),
(282304, 27279, 'ClientIP', '86.99.36.78'),
(282305, 27279, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(282306, 27279, 'CurrentUserID', '1'),
(282307, 27279, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282308, 27280, 'TargetUsername', 'Noura'),
(282309, 27280, 'custom_field_name', 'locale'),
(282310, 27280, 'ClientIP', '86.99.36.78'),
(282311, 27280, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(282312, 27280, 'CurrentUserID', '1'),
(282313, 27280, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282314, 27281, 'TargetUserID', '5'),
(282315, 27281, 'ClientIP', '86.99.36.78'),
(282316, 27281, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(282317, 27281, 'CurrentUserID', '1'),
(282318, 27281, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282319, 27282, 'TargetUserID', '5'),
(282320, 27282, 'TargetUserData', 'O:8:\"stdClass\":2:{s:8:\"Username\";s:10:\"roisexcrew\";s:5:\"Roles\";s:13:\"administrator\";}'),
(282321, 27282, 'ClientIP', '86.99.36.78'),
(282322, 27282, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(282323, 27282, 'CurrentUserID', '1'),
(282324, 27282, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282325, 27283, 'TargetUserID', '1'),
(282326, 27283, 'TargetUserData', 'O:8:\"stdClass\":2:{s:8:\"Username\";s:5:\"admin\";s:5:\"Roles\";s:13:\"administrator\";}'),
(282327, 27283, 'ClientIP', '86.99.36.78'),
(282328, 27283, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(282329, 27283, 'CurrentUserID', '1'),
(282330, 27283, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282331, 27284, 'CurrentUserID', '1'),
(282332, 27284, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282333, 27284, 'ClientIP', '86.99.36.78'),
(282334, 27284, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/67.0.3396.99 Safari/537.36'),
(282335, 27285, 'Attempts', '2'),
(282336, 27285, 'Username', 'admin'),
(282337, 27285, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282338, 27285, 'ClientIP', '94.201.23.104'),
(282339, 27285, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(282340, 27286, 'Username', 'admin'),
(282341, 27286, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282342, 27286, 'ClientIP', '94.201.23.104'),
(282343, 27286, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(282344, 27287, 'PostID', '5'),
(282345, 27287, 'PostType', 'page'),
(282346, 27287, 'PostTitle', 'Home'),
(282347, 27287, 'PostStatus', 'publish'),
(282348, 27287, 'PostDate', '2017-09-06 07:15:00'),
(282349, 27287, 'PostUrl', 'http://www.tamimi.com/'),
(282350, 27287, 'EditorLinkPost', 'http://www.tamimi.com/wp-admin/post.php?post=5&amp;action=edit'),
(282351, 27287, 'ClientIP', '94.201.23.104'),
(282352, 27287, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(282353, 27287, 'CurrentUserID', '1'),
(282354, 27287, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282355, 27288, 'PostID', '965'),
(282356, 27288, 'PostType', 'page'),
(282357, 27288, 'PostTitle', 'Law Update'),
(282358, 27288, 'PostStatus', 'publish'),
(282359, 27288, 'PostDate', '2017-09-28 12:15:43'),
(282360, 27288, 'PostUrl', 'http://www.tamimi.com/law-updates/'),
(282361, 27288, 'EditorLinkPost', 'http://www.tamimi.com/wp-admin/post.php?post=965&amp;action=edit'),
(282362, 27288, 'ClientIP', '94.201.23.104'),
(282363, 27288, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(282364, 27288, 'CurrentUserID', '1'),
(282365, 27288, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282366, 27289, 'PostID', '965'),
(282367, 27289, 'PostType', 'page'),
(282368, 27289, 'PostTitle', 'Law Update'),
(282369, 27289, 'PostStatus', 'publish'),
(282370, 27289, 'PostDate', '2017-09-28 12:15:43'),
(282371, 27289, 'PostUrl', 'https://www.tamimi.com/law-updates/'),
(282372, 27289, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=965&amp;action=edit'),
(282373, 27289, 'ClientIP', '141.101.107.112'),
(282374, 27289, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(282375, 27289, 'CurrentUserID', '1'),
(282376, 27289, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282377, 27290, 'PostID', '4074'),
(282378, 27290, 'PostType', 'page'),
(282379, 27290, 'PostTitle', 'Lawyers'),
(282380, 27290, 'PostStatus', 'publish'),
(282381, 27290, 'PostDate', '2017-10-16 13:58:28'),
(282382, 27290, 'PostUrl', 'https://www.tamimi.com/our-firm/find-a-lawyer/'),
(282383, 27290, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=4074&amp;action=edit'),
(282384, 27290, 'ClientIP', '141.101.107.112'),
(282385, 27290, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(282386, 27290, 'CurrentUserID', '1'),
(282387, 27290, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282388, 27291, 'PostID', '850'),
(282389, 27291, 'PostType', 'lawyer'),
(282390, 27291, 'PostTitle', 'Husam Hourani'),
(282391, 27291, 'PostStatus', 'publish'),
(282392, 27291, 'PostDate', '2017-09-27 17:50:04'),
(282393, 27291, 'PostUrl', 'https://www.tamimi.com/lawyer/husam-hourani/'),
(282394, 27291, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=850&amp;action=edit'),
(282395, 27291, 'ClientIP', '141.101.107.112'),
(282396, 27291, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(282397, 27291, 'CurrentUserID', '1'),
(282398, 27291, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282399, 27292, 'CurrentUserID', '1'),
(282400, 27292, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282401, 27292, 'ClientIP', '94.201.23.104'),
(282402, 27292, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(282403, 27293, 'Username', 'atamcms'),
(282404, 27293, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282405, 27293, 'ClientIP', '94.201.23.104'),
(282406, 27293, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(282407, 27294, 'Attempts', '5'),
(282408, 27294, 'Users', 'a:1:{i:0;s:5:\"admin\";}'),
(282409, 27294, 'ClientIP', '86.99.36.78'),
(282410, 27294, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(282411, 27295, 'Username', 'noura'),
(282412, 27295, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282413, 27295, 'ClientIP', '86.99.36.78'),
(282414, 27295, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(282415, 27296, 'CurrentUserID', '8'),
(282416, 27296, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282417, 27296, 'ClientIP', '86.99.36.78'),
(282418, 27296, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(282419, 27297, 'Username', 'atamcms'),
(282420, 27297, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282421, 27297, 'ClientIP', '86.99.36.78'),
(282422, 27297, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(282423, 27298, 'CurrentUserID', '1'),
(282424, 27298, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282425, 27298, 'ClientIP', '86.99.36.78'),
(282426, 27298, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(282427, 27299, 'PostID', '5'),
(282428, 27299, 'PostType', 'page'),
(282429, 27299, 'PostTitle', 'Home'),
(282430, 27299, 'PostStatus', 'publish'),
(282431, 27299, 'PostDate', '2017-09-06 07:15:00'),
(282432, 27299, 'PostUrl', 'http://www.tamimi.com/'),
(282433, 27299, 'EditorLinkPost', 'http://www.tamimi.com/wp-admin/post.php?post=5&amp;action=edit'),
(282434, 27299, 'ClientIP', '94.201.23.104'),
(282435, 27299, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(282436, 27299, 'CurrentUserID', '1'),
(282437, 27299, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282438, 27300, 'PostID', '965'),
(282439, 27300, 'PostType', 'page'),
(282440, 27300, 'PostTitle', 'Law Update'),
(282441, 27300, 'PostStatus', 'publish'),
(282442, 27300, 'PostDate', '2017-09-28 12:15:43'),
(282443, 27300, 'PostUrl', 'http://www.tamimi.com/law-updates/'),
(282444, 27300, 'EditorLinkPost', 'http://www.tamimi.com/wp-admin/post.php?post=965&amp;action=edit'),
(282445, 27300, 'ClientIP', '94.201.23.104'),
(282446, 27300, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(282447, 27300, 'CurrentUserID', '1'),
(282448, 27300, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282449, 27301, 'ClientIP', '127.0.0.1'),
(282450, 27301, 'Username', 'Plugin'),
(282451, 27301, 'PromoMessage', 'Upgrade to premium and extend the plugin’s features with email alerts, reports tool, free-text based search, user logins and sessions management and more! <strong><a href=\"http://www.tamimi.com/wp-admin/admin.php?page=wsal-auditlog-pricing\">Upgrade to Premium</a></strong> | <strong><a href=\"https://www.wpsecurityauditlog.com/premium-features/?utm_source=alert&utm_medium=page&utm_content=alert+more+info&utm_campaign=upgrade+premium\" target=\"_blank\">More Information</a></strong>'),
(282452, 27301, 'PromoName', 'See Who is Logged In, receive Email Alerts, generate User Productivity Reports and more!'),
(282453, 27302, 'PostID', '5'),
(282454, 27302, 'PostType', 'page'),
(282455, 27302, 'PostTitle', 'Home'),
(282456, 27302, 'PostStatus', 'publish'),
(282457, 27302, 'PostDate', '2017-09-06 07:15:00'),
(282458, 27302, 'PostUrl', 'http://www.tamimi.com/'),
(282459, 27302, 'EditorLinkPost', 'http://www.tamimi.com/wp-admin/post.php?post=5&amp;action=edit'),
(282460, 27302, 'ClientIP', '94.201.23.104'),
(282461, 27302, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; Win64; x64) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(282462, 27302, 'CurrentUserID', '1'),
(282463, 27302, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282464, 27303, 'Attempts', '2'),
(282465, 27303, 'Users', 'a:1:{i:0;s:10:\"roisexcrew\";}'),
(282466, 27303, 'ClientIP', '162.243.44.201'),
(282467, 27303, 'UserAgent', 'Mozilla/5.0 (Linux; Android 8.1.0; Mi A1 Build/OPM1.171019.026) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.91 Mobile Safari/537.36'),
(282468, 27304, 'Attempts', '2'),
(282469, 27304, 'Username', 'patrick'),
(282470, 27304, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282471, 27304, 'ClientIP', '83.111.236.141'),
(282472, 27304, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; WOW64; Trident/7.0; rv:11.0) like Gecko'),
(282473, 27305, 'Username', 'atamcms'),
(282474, 27305, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282475, 27305, 'ClientIP', '86.98.5.18'),
(282476, 27305, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(282477, 27306, 'Username', 'patrick'),
(282478, 27306, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282479, 27306, 'ClientIP', '83.111.236.141'),
(282480, 27306, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; WOW64; Trident/7.0; rv:11.0) like Gecko'),
(282481, 27307, 'PostID', '5'),
(282482, 27307, 'PostType', 'page'),
(282483, 27307, 'PostTitle', 'Home'),
(282484, 27307, 'PostStatus', 'publish'),
(282485, 27307, 'PostDate', '2017-09-06 07:15:00'),
(282486, 27307, 'PostUrl', 'https://www.tamimi.com/'),
(282487, 27307, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=5&amp;action=edit'),
(282488, 27307, 'ClientIP', '83.111.236.141'),
(282489, 27307, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; WOW64; Trident/7.0; rv:11.0) like Gecko'),
(282490, 27307, 'CurrentUserID', '5'),
(282491, 27307, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282492, 27308, 'PostID', '4244'),
(282493, 27308, 'PostType', 'page'),
(282494, 27308, 'PostTitle', 'Subscribe'),
(282495, 27308, 'PostStatus', 'publish'),
(282496, 27308, 'PostDate', '2017-10-17 17:14:43'),
(282497, 27308, 'PostUrl', 'https://www.tamimi.com/find-us/subscribe/'),
(282498, 27308, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=4244&amp;action=edit'),
(282499, 27308, 'ClientIP', '83.111.236.141'),
(282500, 27308, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; WOW64; Trident/7.0; rv:11.0) like Gecko'),
(282501, 27308, 'CurrentUserID', '5'),
(282502, 27308, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282503, 27309, 'PostID', '4244'),
(282504, 27309, 'PostType', 'page'),
(282505, 27309, 'PostTitle', 'Subscribe'),
(282506, 27309, 'PostStatus', 'publish'),
(282507, 27309, 'PostDate', '2017-10-17 17:14:43'),
(282508, 27309, 'PostUrl', 'https://www.tamimi.com/find-us/subscribe/'),
(282509, 27309, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=4244&amp;action=edit'),
(282510, 27309, 'ClientIP', '83.111.236.141'),
(282511, 27309, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; WOW64; Trident/7.0; rv:11.0) like Gecko'),
(282512, 27309, 'CurrentUserID', '5'),
(282513, 27309, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282514, 27310, 'PostID', '5'),
(282515, 27310, 'PostType', 'page'),
(282516, 27310, 'PostTitle', 'Home'),
(282517, 27310, 'PostStatus', 'publish'),
(282518, 27310, 'PostDate', '2017-09-06 07:15:00'),
(282519, 27310, 'PostUrl', 'https://www.tamimi.com/'),
(282520, 27310, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=5&amp;action=edit'),
(282521, 27310, 'ClientIP', '86.98.5.18'),
(282522, 27310, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(282523, 27310, 'CurrentUserID', '1'),
(282524, 27310, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282525, 27311, 'PostID', '4244'),
(282526, 27311, 'PostType', 'page'),
(282527, 27311, 'PostTitle', 'Subscribe'),
(282528, 27311, 'PostStatus', 'publish'),
(282529, 27311, 'PostDate', '2017-10-17 17:14:43'),
(282530, 27311, 'PostUrl', 'https://www.tamimi.com/find-us/subscribe/'),
(282531, 27311, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=4244&amp;action=edit'),
(282532, 27311, 'ClientIP', '83.111.236.141'),
(282533, 27311, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; WOW64; Trident/7.0; rv:11.0) like Gecko'),
(282534, 27311, 'CurrentUserID', '5'),
(282535, 27311, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282536, 27312, 'PostID', '5'),
(282537, 27312, 'PostType', 'page'),
(282538, 27312, 'PostTitle', 'Home'),
(282539, 27312, 'PostStatus', 'publish'),
(282540, 27312, 'PostDate', '2017-09-06 07:15:00'),
(282541, 27312, 'PostUrl', 'https://www.tamimi.com/'),
(282542, 27312, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=5&amp;action=edit'),
(282543, 27312, 'ClientIP', '86.98.5.18'),
(282544, 27312, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(282545, 27312, 'CurrentUserID', '1'),
(282546, 27312, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282547, 27313, 'PostID', '187'),
(282548, 27313, 'PostType', 'page'),
(282549, 27313, 'PostTitle', 'Partners'),
(282550, 27313, 'PostStatus', 'publish'),
(282551, 27313, 'PostDate', '2017-09-11 07:06:17'),
(282552, 27313, 'PostUrl', 'https://www.tamimi.com/partners/'),
(282553, 27313, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=187&amp;action=edit'),
(282554, 27313, 'ClientIP', '83.111.236.141'),
(282555, 27313, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; WOW64; Trident/7.0; rv:11.0) like Gecko'),
(282556, 27313, 'CurrentUserID', '5'),
(282557, 27313, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282558, 27314, 'PostID', '850'),
(282559, 27314, 'PostType', 'lawyer'),
(282560, 27314, 'PostTitle', 'Husam Hourani'),
(282561, 27314, 'PostStatus', 'publish'),
(282562, 27314, 'PostDate', '2017-09-27 17:50:04'),
(282563, 27314, 'PostUrl', 'https://www.tamimi.com/lawyer/husam-hourani/'),
(282564, 27314, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=850&amp;action=edit'),
(282565, 27314, 'ClientIP', '83.111.236.141'),
(282566, 27314, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; WOW64; Trident/7.0; rv:11.0) like Gecko'),
(282567, 27314, 'CurrentUserID', '5'),
(282568, 27314, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282569, 27315, 'PostID', '5'),
(282570, 27315, 'PostType', 'page'),
(282571, 27315, 'PostTitle', 'Home'),
(282572, 27315, 'PostStatus', 'publish'),
(282573, 27315, 'PostDate', '2017-09-06 07:15:00'),
(282574, 27315, 'PostUrl', 'https://www.tamimi.com/'),
(282575, 27315, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=5&amp;action=edit'),
(282576, 27315, 'ClientIP', '86.99.36.78'),
(282577, 27315, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(282578, 27315, 'CurrentUserID', '1'),
(282579, 27315, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282580, 27316, 'PostID', '5'),
(282581, 27316, 'PostType', 'page'),
(282582, 27316, 'PostTitle', 'Home'),
(282583, 27316, 'PostStatus', 'publish'),
(282584, 27316, 'PostDate', '2017-09-06 07:15:00'),
(282585, 27316, 'PostUrl', 'https://www.tamimi.com/'),
(282586, 27316, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=5&amp;action=edit'),
(282587, 27316, 'ClientIP', '86.99.36.78'),
(282588, 27316, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(282589, 27316, 'CurrentUserID', '1'),
(282590, 27316, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282591, 27317, 'PostID', '965'),
(282592, 27317, 'PostType', 'page'),
(282593, 27317, 'PostTitle', 'Law Update'),
(282594, 27317, 'PostStatus', 'publish'),
(282595, 27317, 'PostDate', '2017-09-28 12:15:43'),
(282596, 27317, 'PostUrl', 'https://www.tamimi.com/law-updates/'),
(282597, 27317, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=965&amp;action=edit'),
(282598, 27317, 'ClientIP', '86.99.36.78'),
(282599, 27317, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(282600, 27317, 'CurrentUserID', '1'),
(282601, 27317, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282602, 27318, 'PostID', '5'),
(282603, 27318, 'PostType', 'page'),
(282604, 27318, 'PostTitle', 'Home'),
(282605, 27318, 'PostStatus', 'publish'),
(282606, 27318, 'PostDate', '2017-09-06 07:15:00'),
(282607, 27318, 'PostUrl', 'https://www.tamimi.com/'),
(282608, 27318, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=5&amp;action=edit'),
(282609, 27318, 'ClientIP', '86.99.36.78'),
(282610, 27318, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(282611, 27318, 'CurrentUserID', '1'),
(282612, 27318, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282613, 27319, 'PostID', '7928'),
(282614, 27319, 'PostType', 'law-update'),
(282615, 27319, 'PostTitle', 'June - July 2018'),
(282616, 27319, 'PostStatus', 'publish'),
(282617, 27319, 'PostDate', '2018-08-01 07:30:03'),
(282618, 27319, 'PostUrl', 'https://www.tamimi.com/law-update/june-july-2018/'),
(282619, 27319, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=7928&amp;action=edit'),
(282620, 27319, 'ClientIP', '86.99.36.78'),
(282621, 27319, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(282622, 27319, 'CurrentUserID', '1'),
(282623, 27319, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282624, 27320, 'PostID', '7943'),
(282625, 27320, 'PostType', 'law_update_articles'),
(282626, 27320, 'PostTitle', 'Sports & Events Management in Focus'),
(282627, 27320, 'PostStatus', 'publish'),
(282628, 27320, 'PostDate', '2018-08-01 07:40:08'),
(282629, 27320, 'PostUrl', 'https://www.tamimi.com/law-update-articles/sports-events-management-in-focus/'),
(282630, 27320, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=7943&amp;action=edit'),
(282631, 27320, 'ClientIP', '86.99.36.78'),
(282632, 27320, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(282633, 27320, 'CurrentUserID', '1'),
(282634, 27320, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282635, 27321, 'PostID', '7934'),
(282636, 27321, 'PostType', 'law_update_articles'),
(282637, 27321, 'PostTitle', 'Commentary on the UAE’s New Arbitration Law'),
(282638, 27321, 'PostStatus', 'publish'),
(282639, 27321, 'PostDate', '2018-08-01 07:43:58'),
(282640, 27321, 'PostUrl', 'https://www.tamimi.com/law-update-articles/commentary-on-the-uaes-new-arbitration-law/'),
(282641, 27321, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=7934&amp;action=edit'),
(282642, 27321, 'ClientIP', '86.99.36.78'),
(282643, 27321, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(282644, 27321, 'CurrentUserID', '1'),
(282645, 27321, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282646, 27322, 'PostID', '7944'),
(282647, 27322, 'PostType', 'law_update_articles'),
(282648, 27322, 'PostTitle', 'E-Sports in the GCC Market'),
(282649, 27322, 'PostStatus', 'publish'),
(282650, 27322, 'PostDate', '2018-08-01 07:39:51'),
(282651, 27322, 'PostUrl', 'https://www.tamimi.com/law-update-articles/e-sports-in-the-gcc-market/'),
(282652, 27322, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=7944&amp;action=edit'),
(282653, 27322, 'ClientIP', '86.99.36.78'),
(282654, 27322, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(282655, 27322, 'CurrentUserID', '1'),
(282656, 27322, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282657, 27323, 'PostID', '7939'),
(282658, 27323, 'PostType', 'law_update_articles'),
(282659, 27323, 'PostTitle', 'The Calm After the Storm: Saudi Arabia’s Anti-Corruption Tornado and the Investor Impact'),
(282660, 27323, 'PostStatus', 'publish'),
(282661, 27323, 'PostDate', '2018-08-01 07:41:29'),
(282662, 27323, 'PostUrl', 'https://www.tamimi.com/law-update-articles/the-calm-after-the-storm-saudi-arabias-anti-corruption-tornado-and-the-investor-impact/'),
(282663, 27323, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=7939&amp;action=edit'),
(282664, 27323, 'ClientIP', '86.99.36.78'),
(282665, 27323, 'UserAgent', 'Mozilla/5.0 (Macintosh; Intel Mac OS X 10_13_2) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/68.0.3440.106 Safari/537.36'),
(282666, 27323, 'CurrentUserID', '1'),
(282667, 27323, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282668, 27324, 'Username', 'patrick'),
(282669, 27324, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282670, 27324, 'ClientIP', '83.111.236.141'),
(282671, 27324, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; WOW64; Trident/7.0; rv:11.0) like Gecko'),
(282672, 27325, 'PostID', '7942'),
(282673, 27325, 'PostType', 'law_update_articles'),
(282674, 27325, 'PostTitle', 'Getting to Grips with VAT Implementation'),
(282675, 27325, 'PostStatus', 'publish'),
(282676, 27325, 'PostDate', '2018-08-01 07:40:24'),
(282677, 27325, 'PostUrl', 'http://www.tamimi.com/law-update-articles/getting-to-grips-with-vat-implementation/'),
(282678, 27325, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=7942&amp;action=edit'),
(282679, 27325, 'ClientIP', '83.111.236.141'),
(282680, 27325, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; WOW64; Trident/7.0; rv:11.0) like Gecko'),
(282681, 27325, 'CurrentUserID', '5'),
(282682, 27325, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282683, 27326, 'PostID', '7942'),
(282684, 27326, 'PostType', 'law_update_articles'),
(282685, 27326, 'PostTitle', 'Getting to Grips with VAT Implementation'),
(282686, 27326, 'PostStatus', 'publish'),
(282687, 27326, 'PostDate', '2018-08-01 07:40:24'),
(282688, 27326, 'PostUrl', 'http://www.tamimi.com/law-update-articles/getting-to-grips-with-vat-implementation/'),
(282689, 27326, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=7942&amp;action=edit'),
(282690, 27326, 'ClientIP', '83.111.236.141'),
(282691, 27326, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; WOW64; Trident/7.0; rv:11.0) like Gecko'),
(282692, 27326, 'CurrentUserID', '5'),
(282693, 27326, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282694, 27327, 'PostID', '7942'),
(282695, 27327, 'PostTitle', 'Getting to Grips with VAT Implementation'),
(282696, 27327, 'PostStatus', 'publish'),
(282697, 27327, 'PostType', 'law_update_articles'),
(282698, 27327, 'PostDate', '2018-08-01 07:40:24'),
(282699, 27327, 'PostUrl', 'http://www.tamimi.com/law-update-articles/getting-to-grips-with-vat-implementation/'),
(282700, 27327, 'MetaID', '223410'),
(282701, 27327, 'MetaKey', 'content'),
(282702, 27327, 'MetaValueNew', '<p dir=\"LTR\" align=\"LEFT\"><img class=\"alignright wp-image-8016 \" src=\"http://www.tamimi.com/wp-content/uploads/2018/07/21-379x1024.jpg\" alt=\"\" width=\"305\" height=\"824\" /><em>The introduction of VAT in the UAE at the start of 2018, was a major change for businesses, Shiraz Khan of Al Tamimi &amp; Company looks back on how they should have tackled the implementation phase and what their priorities should be going forward.</em></p>\r\n<p dir=\"LTR\" align=\"LEFT\">The UAE’s VAT system is broadly based on common principles that have been agreed by all GCC countries in the Uniﬁed GCC VAT Agreement. These include certain areas which all the individual GCC countries are required to follow. For example, the mandatory and voluntary registration thresholds were set by the GCC VAT Agreement. The standard VAT rate of 5% was also ﬁxed by the GCC VAT Agreement across the GCC. However, individual GCC countries do have some freedom to determine the application of VAT on some matters such as the VAT treatment of certain sectors and industries.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>UAE Legislation</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">UAE VAT legislation is made up of Federal Decree Law No. 8/2017 on VAT (the VAT Law) and Cabinet Decision No. 52/2017 on the Executive Regulations to the VAT Law (VAT Executive Regula-tions). The Federal Decree-Law No. 8/2017, which was published in August 2017, sets out the UAE VAT rules. The Executive Regula-tions which were issued in November 2017 deal with the detailed application of the VAT Law’s provisions.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">In addition, the Federal Tax Authority (FTA), which was formed under Federal Decree-Law No. 13/ 2016 on the Establishment of the FTA is responsible for the administration, management, collection and enforcement of VAT and all other current and future Federal taxes. At present VAT and excise tax are the only taxes at the Federal level. Federal Law No. 7/2017 for Tax Procedures and Cabinet Decision No. 36/2017 on the Executive Regulations on Tax Procedures are also relevant in this context as they provide a procedural framework that is applied across all Federal Taxes. This includes details and requirements related to tax registra-tion, ﬁling of tax returns and settlement of taxes, tax audits, appeals and penalties as well as FTA and taxpayers’ rights and obligations.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Implementation Challenges</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">The introduction of VAT was a major change for businesses operating in the UAE. In order to prepare for it, busi-nesses had to complete a number of steps before VAT came into force. These included analysing the impact of VAT on their operations and across many diﬀer-ent functions including Legal, Finance, IT, Human Resources, Procurement, Sales, Marketing and Strategy.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">Businesses had to review and determine the VAT treatment of all their sales and purchase transactions and understand their resulting compliance obligations. In addition, they had to assess the capability of their existing IT system or software to produce automatic VAT reporting and consider if an upgrade would be suﬃcient or they would need a whole new system. It was also important for organisations to make changes to their business processes, including invoicing and record keeping so they were compliant with the new VAT legislation.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">From a legal perspective, it was necessary to review existing contracts with customers to check if they needed to renegotiate contracts which had no VAT clause in order to avoid bearing any VAT cost. They also had to check that all new contracts dealt with the application of VAT and set out which party was responsible for bearing the VAT liability.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">In order to achieve this objective and manage relationships with customers, communication with customers was required. It was also important to communicate with suppliers to ensure they were going to issue VAT compliant invoices which would facilitate the recovery of VAT. Finally, businesses had to evaluate the cash ﬂow implications and their working capital requirements as a result of now having to pay VAT before they received payments from customers.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">All in all, a signiﬁcant amount of work had to be undertaken by businesses to be ready for VAT. In other jurisdictions such as Malaysia when a similar goods or services tax (known as GST) was implemented, companies there typically needed around six to 18 months to prepare for the change depending on the size and complexity of their operations and transactions.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Preparation Time</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">Although some of the large multinational groups in the UAE began their preparations in 2016 or in the beginning of 2017, many businesses in the UAE took a reactive approach instead and decided to wait until the publication of the complete VAT legislation in November before taking any action. There was also an expectation or possibly a hope in the UAE business community that the implementation of VAT would be delayed by the UAE Government based on previous experience in the UAE. (Although, this was despite an indication from the FTA in early 2017 that VAT would be imple-mented on 1 January 2018 and the fact the VAT Law also conﬁrmed that VAT would be implemented by this date when it was published in August 2017.)</p>\r\n<p dir=\"LTR\" align=\"LEFT\">In hindsight, once the UAE Government had taken a decision to implement VAT on 1 January 2018 and this fact was conﬁrmed by the VAT law, businesses could have done more and been more proactive with their VAT preparations. VAT is not a new tax and it or a similar tax exists in more than 160 other countries around the globe. In addition, the UAE VAT law is is largely based on the EU VAT rules and Malaysian GST system. In addition, the GCC VAT Agreement on which UAE VAT legislation was based was also published in the ﬁrst half of 2017. So as far as the UAE is concerned, although the ﬁnal VAT Executive Regulations were not published until November 2017, most of the information in these regulations had already been made available by the FTA earlier in the year as part of an awareness campaign. So, a signiﬁcant amount of information was already available in the public domain even before the VAT Executive Regulations were published and it was suﬃcient to enable businesses to begin their preparations. In fact, most of the information in the VAT Executive Regulations was already known before these Regulations were issued. It would have been better for businesses to begin preparation before the VAT Executive Regulations were issued based on the known information at that time and then validate any assumptions or conﬁrm positions after the regulations were issued in November 2017. Unfortunately, in the UAE, many businesses took the wrong approach and instead waited for the regulations before even beginning this work which meant they only had one month to get ready. A few businesses were even taken by surprise by the introduction of VAT despite the fact the FTA, tax advisers and the local and business press had conducted an awareness campaign throughout 2017.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong><img class=\"alignleft wp-image-8085\" src=\"http://www.tamimi.com/wp-content/uploads/2018/08/shutterstock_727827781-Converted-01-1024x724.png\" alt=\"\" width=\"409\" height=\"289\" />The Role of the Federal Tax Authority</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">Many businesses operating in the UAE appear to have misun-derstood the role of the FTA. The FTA is a new tax authority, the legislation establishing it was published towards the end of 2016 and it only began recruiting staﬀ in the middle of 2017.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">As with any tax authority in mature tax jurisdictions, the FTA’s primary role is to administer, collect and enforce Federal taxes and apply procedures which are related to these taxes. Although it will issue technical guidance to the public on tax matters, like any tax authority, it is not responsible for advising businesses on their tax obligations or on the VAT implications of their transac-tions. Unfortunately, a number of businesses have not understood what the responsiblities of the FTA are and are currently trying to contact the FTA helpline or meet FTA representatives to obtain tax advice, although this is not part of their role. Like many tax authorities in other countries, the FTA, particularly as it is a new body, has very limited resources. With over 300,000 businesses now registered for VAT in the UAE, clearly it is not possible for the FTA to engage directly with all of them and provide tax advice particularly as this is not a part of their remit. As is the case in all other tax jurisdictions, businesses should seek tax advice from a reputable professional services ﬁrm rather than tax authorities.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">The FTA have conducted a country-wide campaign to increase awareness, through a series of seminars on VAT introduction in 2017. Given their limited resources, the scale of this campaign has been impressive and is unprecedented even by the standards of more mature tax jurisdictions. Although, some businesses may disagree, it was never realistic to expect a new tax authority like the FTA to personally visit every registered business just to tell them VAT was being introduced. The onus was also on these businesses to speak to advisers and read the many articles which have been published in newspapers and business magazines on the subject.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Interpretation</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">It is easy to mistakenly assume that since the VAT legislation has been issued now, its interpretation will be straightforward and the VAT treatment of all transactions will be clear. In many countries where VAT has been in place for some time, guidance tends to be sought from the published practice of the tax authority in the form of public notices and circulars. Case law precedent is also relied on to check how the courts have decided cases with similar facts in the past. In such countries, VAT law continues to evolve and even decades after its implementation uncertainty remains, as such, the tax authorities in these countries continue to be involved in disputes with businesses, new cases on complex VAT issues continue to be heard by the courts and new schemes are introduced to take into account unique circumstances and industry speciﬁc issues. Similar developments can be expected in the UAE as the UAE VAT legislation has only been eﬀective for just over three months and there is currently no case law from which guidance can be obtained. It will also take time for the FTA’s practice to develop as they audit businesses’ VAT returns and encounter diﬀerent situations. In the future, the FTA will no doubt make further guidance available and new schemes may be announced to take account of diﬀerent industries issues. Any disputes with the FTA will be subject to a three-tier appeal system. Businesses who have a dispute with the FTA, will have the right to ask them to reconsider their decision, and the matter will then be referred to another inspector. An objec-tion against the FTA’s reconsideration decision may then be made to an independent tax disputes resolution committee made up of a judge and two tax experts. Appeals may be made against that committee’s decision to a competent court.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>What should businesses do now?</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">As VAT has been implemented and ﬁling deadlines are approach-ing, the focus for businesses has shifted from VAT implementa-tion to the preparation of their ﬁrst VAT return. Companies are currently trying to identify and conﬁrm the VAT treatment of their transactions so they are able to ﬁle a complete and correct tax return. The completion of the tax return may seem a simple, straightforward task, but the department (and in some cases the individual) within the organisation who ﬁles the return on behalf of the business will be held responsible for the tax positions taken in that return regardless of whether the compliance work was outsourced. The relevant department will usually be the tax department, but it could be the legal or ﬁnance department. Given VAT is a new law, there may be uncertainty on many technical posi-tions which could create risk and this has to be taken seriously as penalties for non-compliance, including incorrect tax returns, could be as high as 300% of the tax amount due. Therefore the person responsible for this area must proactively manage this risk by obtaining professional tax advice from a reputable ﬁrm if there are uncertainties and should also document this advice for internal risk management. Going forward, it will be a challenge for FTA, tax advisers and businesses to interpret and apply the provisions of the new VAT legislation. Although VAT will involve a compliance cost for businesses, given the potential risks and penalties, it is important when ever there is uncertainty, busi-nesses work with a trusted tax adviser and navigate logically through any areas of doubt.</p>\r\n<p dir=\"LTR\" align=\"LEFT\"></p>\r\n<em>NB: This article was first published on www.emirateslaw.ae on April 2018</em>\r\n<p dir=\"LTR\" align=\"LEFT\"><em>For further information please contact Shiraz Khan, (s.khan@tamimi.com).</em></p>');
INSERT INTO `tm_wsal_metadata` (`id`, `occurrence_id`, `name`, `value`) VALUES
(282703, 27327, 'MetaValueOld', '<p dir=\"LTR\" align=\"LEFT\"><img class=\"alignright wp-image-8016 \" src=\"http://www.tamimi.com/wp-content/uploads/2018/07/21-379x1024.jpg\" alt=\"\" width=\"305\" height=\"824\" />The introduction of VAT in the UAE at the start of 2018, was a major change for businesses, Shiraz Khan of Al Tamimi &amp; Company looks back on how they should have tackled the implementation phase and what their priorities should be going forward.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">The UAE’s VAT system is broadly based on common prin-ciples that have been agreed by all GCC countries in the Uniﬁed GCC VAT Agreement. These include certain ar-eas which all the individual GCC countries are required to follow. For example, the mandatory and voluntary registration thresholds were set by the GCC VAT Agreement. The standard VAT rate of 5% was also ﬁxed by the GCC VAT Agreement across the GCC. However, individual GCC countries do have some freedom to determine the application of VAT on some matters such as the VAT treatment of certain sectors and industries.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>UAE Legislation</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">UAE VAT legislation is made up of Federal Decree Law No. 8/2017 on VAT (the VAT Law) and Cabinet Decision No. 52/2017 on the Executive Regulations to the VAT Law (VAT Executive Regula-tions). The Federal Decree-Law No. 8/2017, which was published in August 2017, sets out the UAE VAT rules. The Executive Regula-tions which were issued in November 2017 deal with the detailed application of the VAT Law’s provisions.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">In addition, the Federal Tax Authority (FTA), which was formed under Federal Decree-Law No. 13/ 2016 on the Establishment of the FTA is responsible for the administration, management, collection and enforcement of VAT and all other current and future Federal taxes. At present VAT and excise tax are the only taxes at the Federal level. Federal Law No. 7/2017 for Tax Procedures and Cabinet Decision No. 36/2017 on the Executive Regulations on Tax Procedures are also relevant in this context as they provide a procedural framework that is applied across all Federal Taxes. This includes details and requirements related to tax registra-tion, ﬁling of tax returns and settlement of taxes, tax audits, appeals and penalties as well as FTA and taxpayers’ rights and obligations.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Implementation Challenges</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">The introduction of VAT was a major change for businesses operating in the UAE. In order to prepare for it, busi-nesses had to complete a number of steps before VAT came into force. These included analysing the impact of VAT on their operations and across many diﬀer-ent functions including Legal, Finance, IT, Human Resources, Procurement, Sales, Marketing and Strategy.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">Businesses had to review and deter-mine the VAT treatment of all their sales and purchase transactions and understand their resulting compli-ance obligations. In addition, they had to assess the capability of their existing IT system or software to produce auto-matic VAT reporting and consider if an upgrade would be suﬃcient or they would need a whole new system. It was also important for organisa-tions to make changes to their business processes, including invoicing and record keeping so they were compliant with the new VAT legislation.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">From a legal perspective, it was necessary to review existing contracts with customers to check if they needed to renegotiate contracts which had no VAT clause in order to avoid bearing any VAT cost. They also had to check that all new contracts dealt with the application of VAT and set out which party was responsible for bearing the VAT liability.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">In order to achieve this objective and manage relationships with customers, communication with customers was required. It was also important to communicate with suppliers to ensure they were going to issue VAT compliant invoices which would facilitate the recovery of VAT. Finally, businesses had to evaluate the cash ﬂow implications and their working capital requirements as a result of now having to pay VAT before they received payments from customers.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">All in all, a signiﬁcant amount of work had to be undertaken by businesses to be ready for VAT. In other jurisdictions such as Malaysia when a similar goods or services tax (known as GST) was implemented, companies there typically needed around six to 18 months to prepare for the change depending on the size and complexity of their operations and transactions.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Preparation Time</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">Although some of the large multinational groups in the UAE began their preparations in 2016 or in the beginning of 2017, many busi-nesses in the UAE took a reactive approach instead and decided to wait until the publication of the complete VAT legislation in November before taking any action. There was also an expectation or possibly a hope in the UAE business community that the imple-mentation of VAT would be delayed by the UAE Government based on previous experience in the UAE. (Although, this was despite an indication from the FTA in early 2017 that VAT would be imple-mented on 1 January 2018 and the fact the VAT Law also conﬁrmed that VAT would be implemented by this date when it was published in August 2017.)</p>\r\n<p dir=\"LTR\" align=\"LEFT\">In hindsight, once the UAE Government had taken a decision to implement VAT on 1 January 2018 and this fact was conﬁrmed by the VAT law, businesses could have done more and been more proactive with their VAT preparations. VAT is not a new tax and it or a similar tax exists in more than 160 other countries around the globe. In addition, the UAE VAT law is is largely based on the EU VAT rules and Malaysian GST system. In addition, the GCC VAT Agreement on which UAE VAT legislation was based was also published in the ﬁrst half of 2017. So as far as the UAE is concerned, although the ﬁnal VAT Executive Regulations were not published until November 2017, most of the information in these regulations had already been made available by the FTA earlier in the year as part of an awareness campaign. So, a signiﬁcant amount of information was already available in the public domain even before the VAT Executive Regulations were published and it was suﬃcient to enable businesses to begin their preparations. In fact, most of the information in the VAT Executive Regulations was already known before these Regulations were issued. It would have been better for businesses to begin preparation before the VAT Executive Regulations were issued based on the known information at that time and then validate any assumptions or conﬁrm positions after the regulations were issued in November 2017. Unfortunately, in the UAE, many businesses took the wrong approach and instead waited for the regulations before even beginning this work which meant they only had one month to get ready. A few businesses were even taken by surprise by the introduction of VAT despite the fact the FTA, tax advisers and the local and business press had conducted an awareness campaign throughout 2017.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong><img class=\"alignleft wp-image-8085\" src=\"http://www.tamimi.com/wp-content/uploads/2018/08/shutterstock_727827781-Converted-01-1024x724.png\" alt=\"\" width=\"409\" height=\"289\" />The Role of the Federal Tax Authority</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">Many businesses operating in the UAE appear to have misun-derstood the role of the FTA. The FTA is a new tax authority, the legislation establishing it was published towards the end of 2016 and it only began recruiting staﬀ in the middle of 2017.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">As with any tax authority in mature tax jurisdictions, the FTA’s primary role is to administer, collect and enforce Federal taxes and apply procedures which are related to these taxes. Although it will issue technical guidance to the public on tax matters, like any tax authority, it is not responsible for advising businesses on their tax obligations or on the VAT implications of their transac-tions. Unfortunately, a number of businesses have not understood what the responsiblities of the FTA are and are currently trying to contact the FTA helpline or meet FTA representatives to obtain tax advice, although this is not part of their role. Like many tax authorities in other countries, the FTA, particularly as it is a new body, has very limited resources. With over 300,000 businesses now registered for VAT in the UAE, clearly it is not possible for the FTA to engage directly with all of them and provide tax advice particularly as this is not a part of their remit. As is the case in all other tax jurisdictions, businesses should seek tax advice from a reputable professional services ﬁrm rather than tax authorities.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">The FTA have conducted a country-wide campaign to increase awareness, through a series of seminars on VAT introduction in 2017. Given their limited resources, the scale of this campaign has been impressive and is unprecedented even by the standards of more mature tax jurisdictions. Although, some businesses may disagree, it was never realistic to expect a new tax authority like the FTA to personally visit every registered business just to tell them VAT was being introduced. The onus was also on these busi-nesses to speak to advisers and read the many articles which have been published in newspapers and business magazines on the subject.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Interpretation</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">It is easy to mistakenly assume that since the VAT legislation has been issued now, its interpretation will be straightforward and the VAT treatment of all transactions will be clear. In many countries where VAT has been in place for some time, guidance tends to be sought from the published practice of the tax authority in the form of public notices and circulars. Case law precedent is also relied on to check how the courts have decided cases with similar facts in the past. In such countries, VAT law continues to evolve and even decades after its implementation uncertainty remains, as such, the tax authorities in these countries continue to be involved in disputes with businesses, new cases on complex VAT issues continue to be heard by the courts and new schemes are introduced to take into account unique circumstances and industry speciﬁc issues. Similar developments can be expected in the UAE as the UAE VAT legisla-tion has only been eﬀective for just over three months and there is currently no case law from which guidance can be obtained. It will also take time for the FTA’s practice to develop as they audit businesses’ VAT returns and encounter diﬀerent situations. In the future, the FTA will no doubt make further guidance available and new schemes may be announced to take account of diﬀerent industries issues. Any disputes with the FTA will be subject to a three-tier appeal system. Businesses who have a dispute with the FTA, will have the right to ask them to reconsider their decision, and the matter will then be referred to another inspector. An objec-tion against the FTA’s reconsideration decision may then be made to an independent tax disputes resolution committee made up of a judge and two tax experts. Appeals may be made against that committee’s decision to a competent court.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>What should businesses do now?</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">As VAT has been implemented and ﬁling deadlines are approach-ing, the focus for businesses has shifted from VAT implementa-tion to the preparation of their ﬁrst VAT return. Companies are currently trying to identify and conﬁrm the VAT treatment of their transactions so they are able to ﬁle a complete and correct tax return. The completion of the tax return may seem a simple, straightforward task, but the department (and in some cases the individual) within the organisation who ﬁles the return on behalf of the business will be held responsible for the tax positions taken in that return regardless of whether the compliance work was outsourced. The relevant department will usually be the tax department, but it could be the legal or ﬁnance department. Given VAT is a new law, there may be uncertainty on many technical posi-tions which could create risk and this has to be taken seriously as penalties for non-compliance, including incorrect tax returns, could be as high as 300% of the tax amount due. Therefore the person responsible for this area must proactively manage this risk by obtaining professional tax advice from a reputable ﬁrm if there are uncertainties and should also document this advice for internal risk management. Going forward, it will be a challenge for FTA, tax advisers and businesses to interpret and apply the provisions of the new VAT legislation. Although VAT will involve a compliance cost for businesses, given the potential risks and penalties, it is important when ever there is uncertainty, busi-nesses work with a trusted tax adviser and navigate logically through any areas of doubt.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><em>For further information please contact Shiraz Khan, (s.khan@tamimi.com).</em></p>'),
(282704, 27327, 'MetaLink', 'content'),
(282705, 27327, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=7942&amp;action=edit'),
(282706, 27327, 'ReportText', '<p dir=\"LTR\" align=\"LEFT\"><img class=\"alignright wp-image-8016 \" src=\"http://www.tamimi.com/wp-content/uploads/2018/07/21-379x1024.jpg\" alt=\"\" width=\"305\" height=\"824\" />The introduction of VAT in the UAE at the start of 2018, was a major change for businesses, Shiraz Khan of Al Tamimi &amp; Company looks back on how they should have tackled the implementation phase and what their priorities should be going forward.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">The UAE’s VAT system is broadly based on common prin-ciples that have been agreed by all GCC countries in the Uniﬁed GCC VAT Agreement. These include certain ar-eas which all the individual GCC countries are required to follow. For example, the mandatory and voluntary registration thresholds were set by the GCC VAT Agreement. The standard VAT rate of 5% was also ﬁxed by the GCC VAT Agreement across the GCC. However, individual GCC countries do have some freedom to determine the application of VAT on some matters such as the VAT treatment of certain sectors and industries.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>UAE Legislation</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">UAE VAT legislation is made up of Federal Decree Law No. 8/2017 on VAT (the VAT Law) and Cabinet Decision No. 52/2017 on the Executive Regulations to the VAT Law (VAT Executive Regula-tions). The Federal Decree-Law No. 8/2017, which was published in August 2017, sets out the UAE VAT rules. The Executive Regula-tions which were issued in November 2017 deal with the detailed application of the VAT Law’s provisions.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">In addition, the Federal Tax Authority (FTA), which was formed under Federal Decree-Law No. 13/ 2016 on the Establishment of the FTA is responsible for the administration, management, collection and enforcement of VAT and all other current and future Federal taxes. At present VAT and excise tax are the only taxes at the Federal level. Federal Law No. 7/2017 for Tax Procedures and Cabinet Decision No. 36/2017 on the Executive Regulations on Tax Procedures are also relevant in this context as they provide a procedural framework that is applied across all Federal Taxes. This includes details and requirements related to tax registra-tion, ﬁling of tax returns and settlement of taxes, tax audits, appeals and penalties as well as FTA and taxpayers’ rights and obligations.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Implementation Challenges</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">The introduction of VAT was a major change for businesses operating in the UAE. In order to prepare for it, busi-nesses had to complete a number of steps before VAT came into force. These included analysing the impact of VAT on their operations and across many diﬀer-ent functions including Legal, Finance, IT, Human Resources, Procurement, Sales, Marketing and Strategy.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">Businesses had to review and deter-mine the VAT treatment of all their sales and purchase transactions and understand their resulting compli-ance obligations. In addition, they had to assess the capability of their existing IT system or software to produce auto-matic VAT reporting and consider if an upgrade would be suﬃcient or they would need a whole new system. It was also important for organisa-tions to make changes to their business processes, including invoicing and record keeping so they were compliant with the new VAT legislation.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">From a legal perspective, it was necessary to review existing contracts with customers to check if they needed to renegotiate contracts which had no VAT clause in order to avoid bearing any VAT cost. They also had to check that all new contracts dealt with the application of VAT and set out which party was responsible for bearing the VAT liability.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">In order to achieve this objective and manage relationships with customers, communication with customers was required. It was also important to communicate with suppliers to ensure they were going to issue VAT compliant invoices which would facilitate the recovery of VAT. Finally, businesses had to evaluate the cash ﬂow implications and their working capital requirements as a result of now having to pay VAT before they received payments from customers.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">All in all, a signiﬁcant amount of work had to be undertaken by businesses to be ready for VAT. In other jurisdictions such as Malaysia when a similar goods or services tax (known as GST) was implemented, companies there typically needed around six to 18 months to prepare for the change depending on the size and complexity of their operations and transactions.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Preparation Time</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">Although some of the large multinational groups in the UAE began their preparations in 2016 or in the beginning of 2017, many busi-nesses in the UAE took a reactive approach instead and decided to wait until the publication of the complete VAT legislation in November before taking any action. There was also an expectation or possibly a hope in the UAE business community that the imple-mentation of VAT would be delayed by the UAE Government based on previous experience in the UAE. (Although, this was despite an indication from the FTA in early 2017 that VAT would be imple-mented on 1 January 2018 and the fact the VAT Law also conﬁrmed that VAT would be implemented by this date when it was published in August 2017.)</p>\r\n<p dir=\"LTR\" align=\"LEFT\">In hindsight, once the UAE Government had taken a decision to implement VAT on 1 January 2018 and this fact was conﬁrmed by the VAT law, businesses could have done more and been more proactive with their VAT preparations. VAT is not a new tax and it or a similar tax exists in more than 160 other countries around the globe. In addition, the UAE VAT law is is largely based on the EU VAT rules and Malaysian GST system. In addition, the GCC VAT Agreement on which UAE VAT legislation was based was also published in the ﬁrst half of 2017. So as far as the UAE is concerned, although the ﬁnal VAT Executive Regulations were not published until November 2017, most of the information in these regulations had already been made available by the FTA earlier in the year as part of an awareness campaign. So, a signiﬁcant amount of information was already available in the public domain even before the VAT Executive Regulations were published and it was suﬃcient to enable businesses to begin their preparations. In fact, most of the information in the VAT Executive Regulations was already known before these Regulations were issued. It would have been better for businesses to begin preparation before the VAT Executive Regulations were issued based on the known information at that time and then validate any assumptions or conﬁrm positions after the regulations were issued in November 2017. Unfortunately, in the UAE, many businesses took the wrong approach and instead waited for the regulations before even beginning this work which meant they only had one month to get ready. A few businesses were even taken by surprise by the introduction of VAT despite the fact the FTA, tax advisers and the local and business press had conducted an awareness campaign throughout 2017.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong><img class=\"alignleft wp-image-8085\" src=\"http://www.tamimi.com/wp-content/uploads/2018/08/shutterstock_727827781-Converted-01-1024x724.png\" alt=\"\" width=\"409\" height=\"289\" />The Role of the Federal Tax Authority</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">Many businesses operating in the UAE appear to have misun-derstood the role of the FTA. The FTA is a new tax authority, the legislation establishing it was published towards the end of 2016 and it only began recruiting staﬀ in the middle of 2017.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">As with any tax authority in mature tax jurisdictions, the FTA’s primary role is to administer, collect and enforce Federal taxes and apply procedures which are related to these taxes. Although it will issue technical guidance to the public on tax matters, like any tax authority, it is not responsible for advising businesses on their tax obligations or on the VAT implications of their transac-tions. Unfortunately, a number of businesses have not understood what the responsiblities of the FTA are and are currently trying to contact the FTA helpline or meet FTA representatives to obtain tax advice, although this is not part of their role. Like many tax authorities in other countries, the FTA, particularly as it is a new body, has very limited resources. With over 300,000 businesses now registered for VAT in the UAE, clearly it is not possible for the FTA to engage directly with all of them and provide tax advice particularly as this is not a part of their remit. As is the case in all other tax jurisdictions, businesses should seek tax advice from a reputable professional services ﬁrm rather than tax authorities.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">The FTA have conducted a country-wide campaign to increase awareness, through a series of seminars on VAT introduction in 2017. Given their limited resources, the scale of this campaign has been impressive and is unprecedented even by the standards of more mature tax jurisdictions. Although, some businesses may disagree, it was never realistic to expect a new tax authority like the FTA to personally visit every registered business just to tell them VAT was being introduced. The onus was also on these busi-nesses to speak to advisers and read the many articles which have been published in newspapers and business magazines on the subject.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Interpretation</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">It is easy to mistakenly assume that since the VAT legislation has been issued now, its interpretation will be straightforward and the VAT treatment of all transactions will be clear. In many countries where VAT has been in place for some time, guidance tends to be sought from the published practice of the tax authority in the form of public notices and circulars. Case law precedent is also relied on to check how the courts have decided cases with similar facts in the past. In such countries, VAT law continues to evolve and even decades after its implementation uncertainty remains, as such, the tax authorities in these countries continue to be involved in disputes with businesses, new cases on complex VAT issues continue to be heard by the courts and new schemes are introduced to take into account unique circumstances and industry speciﬁc issues. Similar developments can be expected in the UAE as the UAE VAT legisla-tion has only been eﬀective for just over three months and there is currently no case law from which guidance can be obtained. It will also take time for the FTA’s practice to develop as they audit businesses’ VAT returns and encounter diﬀerent situations. In the future, the FTA will no doubt make further guidance available and new schemes may be announced to take account of diﬀerent industries issues. Any disputes with the FTA will be subject to a three-tier appeal system. Businesses who have a dispute with the FTA, will have the right to ask them to reconsider their decision, and the matter will then be referred to another inspector. An objec-tion against the FTA’s reconsideration decision may then be made to an independent tax disputes resolution committee made up of a judge and two tax experts. Appeals may be made against that committee’s decision to a competent court.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>What should businesses do now?</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">As VAT has been implemented and ﬁling deadlines are approach-ing, the focus for businesses has shifted from VAT implementa-tion to the preparation of their ﬁrst VAT return. Companies are currently trying to identify and conﬁrm the VAT treatment of their transactions so they are able to ﬁle a complete and correct tax return. The completion of the tax return may seem a simple, straightforward task, but the department (and in some cases the individual) within the organisation who ﬁles the return on behalf of the business will be held responsible for the tax positions taken in that return regardless of whether the compliance work was outsourced. The relevant department will usually be the tax department, but it could be the legal or ﬁnance department. Given VAT is a new law, there may be uncertainty on many technical posi-tions which could create risk and this has to be taken seriously as penalties for non-compliance, including incorrect tax returns, could be as high as 300% of the tax amount due. Therefore the person responsible for this area must proactively manage this risk by obtaining professional tax advice from a reputable ﬁrm if there are uncertainties and should also document this advice for internal risk management. Going forward, it will be a challenge for FTA, tax advisers and businesses to interpret and apply the provisions of the new VAT legislation. Although VAT will involve a compliance cost for businesses, given the potential risks and penalties, it is important when ever there is uncertainty, busi-nesses work with a trusted tax adviser and navigate logically through any areas of doubt.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><em>For further information please contact Shiraz Khan, (s.khan@tamimi.com).</em></p>|<p dir=\"LTR\" align=\"LEFT\"><img class=\"alignright wp-image-8016 \" src=\"http://www.tamimi.com/wp-content/uploads/2018/07/21-379x1024.jpg\" alt=\"\" width=\"305\" height=\"824\" /><em>The introduction of VAT in the UAE at the start of 2018, was a major change for businesses, Shiraz Khan of Al Tamimi &amp; Company looks back on how they should have tackled the implementation phase and what their priorities should be going forward.</em></p>\r\n<p dir=\"LTR\" align=\"LEFT\">The UAE’s VAT system is broadly based on common principles that have been agreed by all GCC countries in the Uniﬁed GCC VAT Agreement. These include certain areas which all the individual GCC countries are required to follow. For example, the mandatory and voluntary registration thresholds were set by the GCC VAT Agreement. The standard VAT rate of 5% was also ﬁxed by the GCC VAT Agreement across the GCC. However, individual GCC countries do have some freedom to determine the application of VAT on some matters such as the VAT treatment of certain sectors and industries.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>UAE Legislation</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">UAE VAT legislation is made up of Federal Decree Law No. 8/2017 on VAT (the VAT Law) and Cabinet Decision No. 52/2017 on the Executive Regulations to the VAT Law (VAT Executive Regula-tions). The Federal Decree-Law No. 8/2017, which was published in August 2017, sets out the UAE VAT rules. The Executive Regula-tions which were issued in November 2017 deal with the detailed application of the VAT Law’s provisions.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">In addition, the Federal Tax Authority (FTA), which was formed under Federal Decree-Law No. 13/ 2016 on the Establishment of the FTA is responsible for the administration, management, collection and enforcement of VAT and all other current and future Federal taxes. At present VAT and excise tax are the only taxes at the Federal level. Federal Law No. 7/2017 for Tax Procedures and Cabinet Decision No. 36/2017 on the Executive Regulations on Tax Procedures are also relevant in this context as they provide a procedural framework that is applied across all Federal Taxes. This includes details and requirements related to tax registra-tion, ﬁling of tax returns and settlement of taxes, tax audits, appeals and penalties as well as FTA and taxpayers’ rights and obligations.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Implementation Challenges</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">The introduction of VAT was a major change for businesses operating in the UAE. In order to prepare for it, busi-nesses had to complete a number of steps before VAT came into force. These included analysing the impact of VAT on their operations and across many diﬀer-ent functions including Legal, Finance, IT, Human Resources, Procurement, Sales, Marketing and Strategy.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">Businesses had to review and determine the VAT treatment of all their sales and purchase transactions and understand their resulting compliance obligations. In addition, they had to assess the capability of their existing IT system or software to produce automatic VAT reporting and consider if an upgrade would be suﬃcient or they would need a whole new system. It was also important for organisations to make changes to their business processes, including invoicing and record keeping so they were compliant with the new VAT legislation.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">From a legal perspective, it was necessary to review existing contracts with customers to check if they needed to renegotiate contracts which had no VAT clause in order to avoid bearing any VAT cost. They also had to check that all new contracts dealt with the application of VAT and set out which party was responsible for bearing the VAT liability.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">In order to achieve this objective and manage relationships with customers, communication with customers was required. It was also important to communicate with suppliers to ensure they were going to issue VAT compliant invoices which would facilitate the recovery of VAT. Finally, businesses had to evaluate the cash ﬂow implications and their working capital requirements as a result of now having to pay VAT before they received payments from customers.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">All in all, a signiﬁcant amount of work had to be undertaken by businesses to be ready for VAT. In other jurisdictions such as Malaysia when a similar goods or services tax (known as GST) was implemented, companies there typically needed around six to 18 months to prepare for the change depending on the size and complexity of their operations and transactions.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Preparation Time</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">Although some of the large multinational groups in the UAE began their preparations in 2016 or in the beginning of 2017, many businesses in the UAE took a reactive approach instead and decided to wait until the publication of the complete VAT legislation in November before taking any action. There was also an expectation or possibly a hope in the UAE business community that the implementation of VAT would be delayed by the UAE Government based on previous experience in the UAE. (Although, this was despite an indication from the FTA in early 2017 that VAT would be imple-mented on 1 January 2018 and the fact the VAT Law also conﬁrmed that VAT would be implemented by this date when it was published in August 2017.)</p>\r\n<p dir=\"LTR\" align=\"LEFT\">In hindsight, once the UAE Government had taken a decision to implement VAT on 1 January 2018 and this fact was conﬁrmed by the VAT law, businesses could have done more and been more proactive with their VAT preparations. VAT is not a new tax and it or a similar tax exists in more than 160 other countries around the globe. In addition, the UAE VAT law is is largely based on the EU VAT rules and Malaysian GST system. In addition, the GCC VAT Agreement on which UAE VAT legislation was based was also published in the ﬁrst half of 2017. So as far as the UAE is concerned, although the ﬁnal VAT Executive Regulations were not published until November 2017, most of the information in these regulations had already been made available by the FTA earlier in the year as part of an awareness campaign. So, a signiﬁcant amount of information was already available in the public domain even before the VAT Executive Regulations were published and it was suﬃcient to enable businesses to begin their preparations. In fact, most of the information in the VAT Executive Regulations was already known before these Regulations were issued. It would have been better for businesses to begin preparation before the VAT Executive Regulations were issued based on the known information at that time and then validate any assumptions or conﬁrm positions after the regulations were issued in November 2017. Unfortunately, in the UAE, many businesses took the wrong approach and instead waited for the regulations before even beginning this work which meant they only had one month to get ready. A few businesses were even taken by surprise by the introduction of VAT despite the fact the FTA, tax advisers and the local and business press had conducted an awareness campaign throughout 2017.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong><img class=\"alignleft wp-image-8085\" src=\"http://www.tamimi.com/wp-content/uploads/2018/08/shutterstock_727827781-Converted-01-1024x724.png\" alt=\"\" width=\"409\" height=\"289\" />The Role of the Federal Tax Authority</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">Many businesses operating in the UAE appear to have misun-derstood the role of the FTA. The FTA is a new tax authority, the legislation establishing it was published towards the end of 2016 and it only began recruiting staﬀ in the middle of 2017.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">As with any tax authority in mature tax jurisdictions, the FTA’s primary role is to administer, collect and enforce Federal taxes and apply procedures which are related to these taxes. Although it will issue technical guidance to the public on tax matters, like any tax authority, it is not responsible for advising businesses on their tax obligations or on the VAT implications of their transac-tions. Unfortunately, a number of businesses have not understood what the responsiblities of the FTA are and are currently trying to contact the FTA helpline or meet FTA representatives to obtain tax advice, although this is not part of their role. Like many tax authorities in other countries, the FTA, particularly as it is a new body, has very limited resources. With over 300,000 businesses now registered for VAT in the UAE, clearly it is not possible for the FTA to engage directly with all of them and provide tax advice particularly as this is not a part of their remit. As is the case in all other tax jurisdictions, businesses should seek tax advice from a reputable professional services ﬁrm rather than tax authorities.</p>\r\n<p dir=\"LTR\" align=\"LEFT\">The FTA have conducted a country-wide campaign to increase awareness, through a series of seminars on VAT introduction in 2017. Given their limited resources, the scale of this campaign has been impressive and is unprecedented even by the standards of more mature tax jurisdictions. Although, some businesses may disagree, it was never realistic to expect a new tax authority like the FTA to personally visit every registered business just to tell them VAT was being introduced. The onus was also on these businesses to speak to advisers and read the many articles which have been published in newspapers and business magazines on the subject.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>Interpretation</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">It is easy to mistakenly assume that since the VAT legislation has been issued now, its interpretation will be straightforward and the VAT treatment of all transactions will be clear. In many countries where VAT has been in place for some time, guidance tends to be sought from the published practice of the tax authority in the form of public notices and circulars. Case law precedent is also relied on to check how the courts have decided cases with similar facts in the past. In such countries, VAT law continues to evolve and even decades after its implementation uncertainty remains, as such, the tax authorities in these countries continue to be involved in disputes with businesses, new cases on complex VAT issues continue to be heard by the courts and new schemes are introduced to take into account unique circumstances and industry speciﬁc issues. Similar developments can be expected in the UAE as the UAE VAT legislation has only been eﬀective for just over three months and there is currently no case law from which guidance can be obtained. It will also take time for the FTA’s practice to develop as they audit businesses’ VAT returns and encounter diﬀerent situations. In the future, the FTA will no doubt make further guidance available and new schemes may be announced to take account of diﬀerent industries issues. Any disputes with the FTA will be subject to a three-tier appeal system. Businesses who have a dispute with the FTA, will have the right to ask them to reconsider their decision, and the matter will then be referred to another inspector. An objec-tion against the FTA’s reconsideration decision may then be made to an independent tax disputes resolution committee made up of a judge and two tax experts. Appeals may be made against that committee’s decision to a competent court.</p>\r\n&nbsp;\r\n<p dir=\"LTR\" align=\"LEFT\"><strong>What should businesses do now?</strong></p>\r\n<p dir=\"LTR\" align=\"LEFT\">As VAT has been implemented and ﬁling deadlines are approach-ing, the focus for businesses has shifted from VAT implementa-tion to the preparation of their ﬁrst VAT return. Companies are currently trying to identify and conﬁrm the VAT treatment of their transactions so they are able to ﬁle a complete and correct tax return. The completion of the tax return may seem a simple, straightforward task, but the department (and in some cases the individual) within the organisation who ﬁles the return on behalf of the business will be held responsible for the tax positions taken in that return regardless of whether the compliance work was outsourced. The relevant department will usually be the tax department, but it could be the legal or ﬁnance department. Given VAT is a new law, there may be uncertainty on many technical posi-tions which could create risk and this has to be taken seriously as penalties for non-compliance, including incorrect tax returns, could be as high as 300% of the tax amount due. Therefore the person responsible for this area must proactively manage this risk by obtaining professional tax advice from a reputable ﬁrm if there are uncertainties and should also document this advice for internal risk management. Going forward, it will be a challenge for FTA, tax advisers and businesses to interpret and apply the provisions of the new VAT legislation. Although VAT will involve a compliance cost for businesses, given the potential risks and penalties, it is important when ever there is uncertainty, busi-nesses work with a trusted tax adviser and navigate logically through any areas of doubt.</p>\r\n<p dir=\"LTR\" align=\"LEFT\"></p>\r\n<em>NB: This article was first published on www.emirateslaw.ae on April 2018</em>\r\n<p dir=\"LTR\" align=\"LEFT\"><em>For further information please contact Shiraz Khan, (s.khan@tamimi.com).</em></p>'),
(282707, 27327, 'ClientIP', '83.111.236.141'),
(282708, 27327, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; WOW64; Trident/7.0; rv:11.0) like Gecko'),
(282709, 27327, 'CurrentUserID', '5'),
(282710, 27327, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282711, 27328, 'PostID', '7942'),
(282712, 27328, 'PostType', 'law_update_articles'),
(282713, 27328, 'PostTitle', 'Getting to Grips with VAT Implementation'),
(282714, 27328, 'PostStatus', 'publish'),
(282715, 27328, 'PostDate', '2018-08-01 07:40:24'),
(282716, 27328, 'PostUrl', 'http://www.tamimi.com/law-update-articles/getting-to-grips-with-vat-implementation/'),
(282717, 27328, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=7942&amp;action=edit'),
(282718, 27328, 'ClientIP', '83.111.236.141'),
(282719, 27328, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; WOW64; Trident/7.0; rv:11.0) like Gecko'),
(282720, 27328, 'CurrentUserID', '5'),
(282721, 27328, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282722, 27329, 'PostID', '7942'),
(282723, 27329, 'PostType', 'law_update_articles'),
(282724, 27329, 'PostTitle', 'Getting to Grips with VAT Implementation'),
(282725, 27329, 'PostStatus', 'publish'),
(282726, 27329, 'PostDate', '2018-08-01 07:40:24'),
(282727, 27329, 'PostUrl', 'http://www.tamimi.com/law-update-articles/getting-to-grips-with-vat-implementation/'),
(282728, 27329, 'EditorLinkPost', 'https://www.tamimi.com/wp-admin/post.php?post=7942&amp;action=edit'),
(282729, 27329, 'ClientIP', '83.111.236.141'),
(282730, 27329, 'UserAgent', 'Mozilla/5.0 (Windows NT 10.0; WOW64; Trident/7.0; rv:11.0) like Gecko'),
(282731, 27329, 'CurrentUserID', '5'),
(282732, 27329, 'CurrentUserRoles', 'a:2:{i:0;s:13:\"administrator\";i:1;s:10:\"superadmin\";}'),
(282733, 27330, 'PostID', '7942'),
(282734, 27330, 'PostTitle', 'Getting to Grips with VAT Implementation'),
(282735, 27330, 'PostStatus', 'publish'),
(282736, 27330, 'PostType', 'law_update_articles'),
(282737, 27330, 'PostDate', '2018-08-01 07:40:24'),
(282738, 27330, 'PostUrl', 'http://www.tamimi.com/law-update-articles/getting-to-grips-with-vat-implementation/'),
(282739, 27330, 'MetaID', '223410'),
(282740, 27330, 'MetaKey', 'content');
