tax-treaties.com

United Kingdom / Saudi Arabia · English

Saudi Arabia–United Kingdom 2007 Convention and integral Protocol

Select an article, or search its number, title or wording.

Unreviewed · applicability unverified2007 base text; later MLI changes not included

Contents

Article 1 · persons covered

Article 2 · taxes covered

Article 3 · general definitions

Article 4 · resident

Article 5 · permanent establishment

Article 6 · income from immovable property

Article 7 · business profits

Article 8 · shipping and air transport

Article 9 · associated enterprises

Article 10 · dividends

Article 11 · income from debt-claims

Article 12 · royalties

Article 13 · capital gains

Article 14 · independent personal services

Article 15 · dependent personal services

Article 16 · directors’ fees

Article 17 · artistes and sportspersons

Article 18 · pensions

Article 19 · government service

Article 20 · students

Article 21 · teachers and researchers

Article 22 · other income

Article 23 · capital

Article 24 · elimination of double taxation

Article 25 · mutual agreement procedure

Article 26 · exchange of information

Article 27 · diplomatic and consular officers

Article 28 · miscellaneous provisions

Article 29 · entry into force

Article 30 · termination