United Kingdom / Saudi Arabia · Article 14 · Saudi Arabia–United Kingdom 2007 Convention and integral Protocol

- (1) Income derived by a resident individual of a Contracting State in respect of professional services or any other activities of an independent character shall be taxable only in that State except in the following circumstances, when such income may also be taxed in the other Contracting State:

- (a) If he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities; in that case, only so much of the income as it is attributable to that fixed base may be taxed in that other Contracting State; or

- (b) If his stay in the other Contracting State is for a period or periods amounting to or exceeding in the aggregate 183 days in any 12 month period commencing or ending in the fiscal year concerned; in that case, only so much of the income as is derived from his activities performed in that other State may be taxed in that other State.

- (2) The term ‘professional services’ includes especially, the independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

Source & edition

HMRC, 2007 UK-Saudi Arabia Double Taxation Convention and Protocol

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Later MLI modifications expressly reported by HMRC index, not incorporated in this base edition. Fetched synthesis is held outside reader manifest because its integral Protocol body is absent.

Actual supplied body languages: English. A language named by an instrument is not a supplied translation.

Edition

2007 base Convention and complete integral Protocol; later MLI changes not included; HMRC updated 19 February 2021

Text available here

English

Review

Unreviewed; qualified human review pending

Current applicability

Not verified

Signature

2007-10-31

Entry into force

2009-01-01

Languages recorded in source metadata: English. This is not a promise of available text or a translation.

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Source authority, text completeness and currentness still require human review.