DRAFT AGREEMENT BETWEEN
Art. 20Status unknownSaudi ArabiaRegulation
Issued by Zakat, Tax and Customs Authority (ZATCA)
Students
1. Payments which a student or 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 first-
mentioned 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. Payments received by the student, 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
first mentioned Contracting State solely for the purpose of his education or training and which
constitute remuneration in respect of services performed in that other Contracting State are
not taxable in that other State, provided the services are connected with education or training
and are necessary for maintenance purposes.
The Arabic text is the legally binding version. The English translation is provided for guidance only.
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