Italy (tax/treaty)
Art. 8Status unknownSaudi ArabiaRegulation
Issued by General Secretariat of Zakat/Tax/Customs Committees (gstc.gov.sa)
SHIPPING TRANSPORT
1. Profits from the operation of ships 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 or
a boat, then it shall be deemed to be situated in the Contracting State in which
the home harbour of the ship or boat is situated or, if there is no such home
harbour, in the Contracting State of which the operator of the ship or boat is a
resident.
3. The provisions of paragraph 1 shall also apply to profits derived from the
participation in a pool, a joint business or in an international operating agency.
The Arabic text is the legally binding version. The English translation is provided for guidance only.
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