A4 نسخة نهائية للاتفاقية المتعددة الاطراف MLI English REV4B.indd
Art. 18Status unknownSaudi ArabiaRegulation
Issued by Zakat, Tax and Customs Authority (ZATCA)
Choice to Apply Part VI
A Party may choose to apply this Part with respect to its Covered Tax Agreements and shall notify
the Depositary accordingly. This Part shall apply in relation to two Contracting Jurisdictions with
respect to a Covered Tax Agreement only where both Contracting Jurisdictions have made such
a notification.
Multilateral Convention to Implement Tax Treaty
JULY 2020
The Arabic text is the legally binding version. The English translation is provided for guidance only.
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