CONVENTION BETWEEN
Art. 8Status unknownSaudi ArabiaRegulation
Issued by Zakat, Tax and Customs Authority (ZATCA)
SHIPPING AND AIR TRANSPORT
1. Profits from the operation of ships or aircraft in international traffic shall be taxable only in the
Contracting State in which the place of effective management of the enterprise is situated.
2. If the place of effective management of a shipping enterprise is aboard a ship, then it shall
be deemed to be situated in the Contracting State in which the home harbour of the ship is
situated, or, if there is no such home harbour, in the Contracting State of which the operator of
the ship is a resident.
3. The provisions of paragraph 1 of this Article shall also apply to profits from the participation in
a pool, a joint business or an international operating agency.
The Arabic text is the legally binding version. The English translation is provided for guidance only.
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