There is a useful article on Lexology summarising partnership structures in Saudi Arabia. It is another in the Lexology series summarising different types of partnerships in particular countries.
The article is entitled 'Formation of partnerships in Saudi Arabia' and is authored by lawyers at King & Spalding LLP.
It is at
https://www.lexology.com/library/detail.aspx?g=c04fbcfb-851d-4053-a26f-da369b913a1b&utm_source=Lexology+Daily+Newsfeed&utm_medium=HTML+email+-+Body+-+General+section&utm_campaign=Lexology+subscriber+daily+feed&utm_content=Lexology+Daily+Newsfeed+2019-11-22&utm_term=
(if you need to subscribe to Lexology to access it, it is free do do so - see further https://www.lexology.com/account/rss)