Alqanoni

CONVENTION BETWEEN

Art. 20
Status unknownSaudi ArabiaRegulation

Issued by Zakat, Tax and Customs Authority (ZATCA)

STUDENTS 1.  Payments which a student, business trainee or apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the firstmentioned State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State. 2.  Remuneration which a student, business trainee or apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State, derives from an employment which he exercises in the firstmentioned State for a period or periods not exceeding two years shall not be taxed in the firstmentioned State if the employment is directly related to his studies, trainee or apprenticeship carried out in the first-mentioned State.

The Arabic text is the legally binding version. The English translation is provided for guidance only.

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