Article 1
Persons Covered
This Agreement shall apply to persons who are residents of one or both of the territories represented by the Contracting Parties.
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June 26, 2026
Agreement between the Taipei Economic and Cultural Representative Office in the Kingdom of SAUDI ARABIA and the Council for SAUDI Chambers of Commerce and Industry for the Avoidance of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion
The Taipei Economic and Cultural Representative Office in the Kingdom of Saudi Arabia (TECRO) and the Council for Saudi Chambers of Commerce and Industry (CSC) (referred hereinafter as the Contracting Parties),
DESIRING to conclude an Agreement for the avoidance of double taxation with respect to taxes on income and the prevention of tax evasion; without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty–shopping arrangements aimed at obtaining reliefs provided in this Agreement for the indirect benefit of residents of third territory),
HAVE AGREED as follows:
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 - Public Service
Article 20 - Students
Article 21 - Teachers and Researchers
Article 22 - Other Income
Article 23 - Methods for Elimination of Double Taxation
Article 24 - Mutual Agreement Procedure
Article 25 - Exchange of Information
Article 26 - Miscellaneous Provisions
Article 27 - Entry into Force
Article 28 - Termination
Protocol