Saudi Arabia's GAZT (General Authority of Zakat and Tax) has issued a Tax Circular which discusses the criteria for determining whether a transfer of real estate qualifies as a transfer of a going concern for VAT purpose.
You can access Law including Guidelines, Cabinet & FTA Decisions, Public Clarifications, Forms, Business Bulletins for all taxes (Vat, Excise, Customs, Corporate Tax, Transfer Pricing) for all GCC Countries in the Law Section of GCC FinTax