China (tax/treaty)
Art. 28Status unknownSaudi ArabiaRegulation
Issued by General Secretariat of Zakat/Tax/Customs Committees (gstc.gov.sa)
Entry into Force
1. Each Contracting State shall notify the other Contracting State through diplomatic
channels of the completion of the legal procedures required for entry into force of
this Agreement. The Agreement shall enter into forceas of the first day of the next
month following that month in which the last notice was given.
The provisions of this Agreement shall apply:
in respect of taxes withheld at source, to amounts paid on or after 1st January
in any calendar year next following that in which the Agreement enters into
force;
in respect of other taxes on income and on capital, to taxes chargeable for any
taxable period beginning on or after 1st January in any calendar year next
following that in which the Agreement enters into force.
The Arabic text is the legally binding version. The English translation is provided for guidance only.
Freshness not yet recorded