Article 43 specifies the tax treatment for capital companies, particularly partnerships limited by shares. It mandates that the shares of general partners are taxed as they would be in a standard partnership, and these shares are deducted when determining the partnership's tax base. A key provision restricts the deduction of a non-Saudi partner's share of losses incurred before a significant ownership change. If a capital company's ownership or control changes by 50% or more, prior losses cannot be offset in subsequent years, unless the company maintains the same business activity. A share transfer under Article 9(m) is exempt.