Netherlands (tax/treaty)
Art. 27Status unknownSaudi ArabiaRegulation
Issued by General Secretariat of Zakat/Tax/Customs Committees (gstc.gov.sa)
Entry into force
1. Each Contracting State shall notify the other Contracting State through diplomatic
channels of the completion of the procedures required by its laws for entry into force
of this Convention. This Convention shall enter into force as of the first day of the
second month following that month in which the last notice was given.
2. The provisions of this Convention shall apply:
a. in respect of taxes withheld at source, to amounts paid on or after the first day
of January in any calendar year next following that in which the Convention
enters into force;
b. in respect of other taxes on income, to taxes chargeable for any taxable
period beginning on or after the first day of January in any calendar year next
following that in which the Convention enters into force.
The Arabic text is the legally binding version. The English translation is provided for guidance only.
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