CONVENTION BETWEEN
Art. 22Status unknownSaudi ArabiaRegulation
Issued by Zakat, Tax and Customs Authority (ZATCA)
OTHER INCOME
1. Items of income of a resident of a Contracting State, wherever arising, not dealt with in the
foregoing Articles of this Agreement shall be taxable only in that State.
2. The provisions of paragraph 1 of this Article shall not apply to income, other than income
from immovable property as defined in paragraph 2 of Article 6 of this Agreement, if the
recipient of such income, being a resident of a Contracting State, carries on business in the
other Contracting State through a permanent establishment situated therein or performs in
that other State independent personal services from a fixed base situated therein, and the
right or property in respect of which the income is paid is effectively connected with such
permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14 of
this Agreement, as the case may be, shall apply.
The Arabic text is the legally binding version. The English translation is provided for guidance only.
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