Greece (tax/treaty)
Art. 20Status unknownSaudi ArabiaRegulation
Issued by General Secretariat of Zakat/Tax/Customs Committees (gstc.gov.sa)
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 for a
period officially required by the educational authority for the completion of the study.
The Arabic text is the legally binding version. The English translation is provided for guidance only.
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