Turkey (tax/treaty)
Art. 8Status unknownSaudi ArabiaRegulation
Issued by General Secretariat of Zakat/Tax/Customs Committees (gstc.gov.sa)
Shipping, Air and Road Transport
1. Profits from the operation of ships, aircraft or road vehicles 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 in which the home harbour of
the ship is situated, or if there is no such home harbour, 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.
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