Netherlands (tax/treaty)
Art. 21Status unknownSaudi ArabiaRegulation
Issued by General Secretariat of Zakat/Tax/Customs Committees (gstc.gov.sa)
Teachers and researchers
1. Remunerations which a teacher or researcher who is or was resident in a Contracting
State immediately prior to being invited to the other Contracting State for the
purpose of teaching or conducting research receives in respect of such activities shall
not be taxed in that Contracting State for a period not exceeding two years.
2. This Article shall not apply to income from research if such research is undertaken not
in the public interest but primarily for the private benefit of a specific person or
persons.
The Arabic text is the legally binding version. The English translation is provided for guidance only.
Freshness not yet recorded