On 23 May 2018, the United Arab Emirates (United Arab Emirates) and the Kingdom of Saudi Arabia (KSA) signed an agreement to avoid double taxation and prevent tax evasion with respect to income tax and double taxation (DTT) agreements. Double Taxation Convention List of the conventions of the Ministry of Finance of Saudi Arabia. Agreement between the Government of the Russian Federation and the Government of the Republic of Albania to avoid double taxation on income and capital taxes. . EY global tax guides Detailed guides, developed and updated annually by EY, summarize the tax system and the most important tax issues in countries around the world, including: . . You can apply reduced rates or full relief to the payment. Subjects who opt for the automatic application of DTTs are subject to the following conditions: . Payments made by a resident party or A MOU to a non-resident party for services rendered are submitted to WHT.

Rates vary between 5%, 15% and 20% depending on the type of service and whether the beneficiary is a related party. Effective date: January 1, 2004 (Russia); July 1, 2004 (Australia) . . In force: 1 January and 6 April 1996 (Ireland); January 1, 1996 (Russia) . A selection of articles on tax news and developments can be available in the Business Source Corporate database. Access to the articles is granted to ICAEW members, ACA students and other eligible users subject to supplier terms of use. Please make sure you are logged in to view links to these articles. The GAZT proposes an automatic choice of application of the relevant tax treaty without having to go through the refund procedure. The election is given to Saudi residents or PEs by non-residents who condition WHT payments in Saudi Arabia. As a general rule, the articles of a contract are not addressed to technical services (with the exception of Vietnam and Malaysia, where it is part of the royalties), thus the country of origin should not have a tax right unless the non-resident is based in Saudi Arabia. The contract with Spain also does not have an ”PE Service” article.

Indeed, the provision of technical services fully provided outside Saudi Arabia or other unrefined services should be taxable only in the country of residence. . . . The WHT should be paid within the first ten days of the month following the month in which the payment was made. However, an internal GAZT circular should be taken into account when applying WHT claims from non-residents. The circular refers to the interpretation of EP services (Article 5, paragraph 3, point b), not to the OECD, but to the UN model. The articles are made available to connected ICAO members, ACA students and other legitimate users. Effective date: January 1, 1998 (Russia); April 1 and April 6, 1998 (United Kingdom) Below are WHT rates for payments made by Saudi Arabia to beneficiaries of sub-treaty countries. Any tax treaty should be subject to careful consideration, as there may be exceptions to the general rules. .

The ICAEW assumes no responsibility for the content of a website to which there is a hyperlink from that site. Links are provided ”like these” without explicit or tacit guarantee of the information it contains. Please note the complete exclusion of copyright and liability. . Saudi Arabia: Global Tax Summary A detailed guide to a wide range of corporate and personal tax issues, with insights into important developments and quick diagrams showing high tax rates and maturities.