CONVENTION BETWEEN
Art. 20Status 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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