P.O. Box 6898
Art. 29Status unknownSaudi ArabiaRegulation
Issued by Zakat, Tax and Customs Authority (ZATCA)
MISCELLANEOUS PROVISIONS
Nothing in this Convention shall affect the application of the domestic law to prevent tax
evasion and tax avoidance concerning the limitation of expenses and any deductions arising
from transaction between enterprises of a Contracting State and enterprises situated in the
other Contracting State, if the main purpose or one of the main purposes of the creation of
such enterprise or of the transaction between them, was to obtain the benefits under this
Convention, that would not otherwise be available.
The Arabic text is the legally binding version. The English translation is provided for guidance only.
Freshness not yet recorded