Malaysia (tax/treaty)
Art. 8Status unknownSaudi ArabiaRegulation
Issued by General Secretariat of Zakat/Tax/Customs Committees (gstc.gov.sa)
SHIPPING AND AIR TRANSPORT
1. Profits from the operation of ships or aircraft 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, then it
shall be deemed to be situated in the Contracting State of which the operator of the
ship is a resident.
3. The provisions of paragraph 1 shall also apply to profits from the participation in a
pool, a joint business or an international operating agency.
The Arabic text is the legally binding version. The English translation is provided for guidance only.
Freshness not yet recorded