AGREEMENT BETWEEN
Art. 21Status unknownSaudi ArabiaRegulation
Issued by Zakat, Tax and Customs Authority (ZATCA)
TEACHERS AND RESEARCHERS
1. Remunerations which a teacher or researcher who is or was resident in a Contracting State
prior to being invited to or visiting the other Contracting State for the purpose of teaching
or conducting research receives in respect of such activities shall not be taxed in that other
Contracting State for a period not exceeding three years.
2. The provisions of this Article shall not apply to income from research if such research is
undertaken not in the public interest but wholly or mainly for the private benefit of a specific
person or persons.
The Arabic text is the legally binding version. The English translation is provided for guidance only.
Freshness not yet recorded