Malaysia (tax/treaty)
Art. 18Status unknownSaudi ArabiaRegulation
Issued by General Secretariat of Zakat/Tax/Customs Committees (gstc.gov.sa)
PENSIONS AND ANNUITIES
1. Subject to the provisions of paragraph 2 of Article 19, pension and other similar
remuneration and annuities paid to a resident of a Contracting State in consideration
of past employment shall be taxable only in that State.
2. The term "annuity" means a stated sum payable periodically at stated times during
life or during a specified or ascertainable period of time under an obligation to make
the payments in return for adequate and full consideration in money or money's
worth.
The Arabic text is the legally binding version. The English translation is provided for guidance only.
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