Italy (tax/treaty)
Art. 21Status unknownSaudi ArabiaRegulation
Issued by General Secretariat of Zakat/Tax/Customs Committees (gstc.gov.sa)
STUDENTS
1. Payments which a student or business 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 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. Income derived by a student, an apprentice or business trainee in respect of
activities exercised in a Contracting State in which he is present solely for the
purpose of his education or training, shall not be taxable in that State, during a
reasonable period of time for such an education or training unless it exceeds the
amount necessary for his maintenance, education or training.
The Arabic text is the legally binding version. The English translation is provided for guidance only.
Freshness not yet recorded