India (tax/treaty)
Art. 26Status unknownSaudi ArabiaRegulation
Issued by General Secretariat of Zakat/Tax/Customs Committees (gstc.gov.sa)
OTHER PROVISIONS
1. Nothing in this Convention shall affect the application of the domestic provisions to
prevent tax evasion.
2. An enterprise of a Contracting State shall not be entitled to the benefits of this
Convention if the main purpose or one of the main purposes of the creation of such
enterprise was to obtain the benefits under this convention that would not otherwise
be available.
3. The case of legal entities not having bonafide business activities shall be covered by
the provisions of this Article.
The Arabic text is the legally binding version. The English translation is provided for guidance only.
Freshness not yet recorded