CONVENTION BETWEEN
Art. 28Status unknownSaudi ArabiaRegulation
Issued by Zakat, Tax and Customs Authority (ZATCA)
Miscellaneous Provisions
1. Nothing in this Agreement shall affect the application of the provisions of the domestic laws of
either Contracting State to prevent tax evasion and tax avoidance.
2. Notwithstanding the provisions of any other Articles of this Agreement, benefits provided
under this Agreement shall not be granted to companies of either Contracting State if the
purpose of the creation of such companies is to obtain benefits under this Agreement that
would not otherwise be available.
The Arabic text is the legally binding version. The English translation is provided for guidance only.
Freshness not yet recorded