Saudi Arabia: Agreements
A comprehensive agreement (SI 2008/1770) entered into force on 1 January 2009 and had effect in the United Kingdom from 1 April 2010 for corporation tax and from 6 April 2010 for income tax and capital gains tax. It was effective in Saudi Arabia from 1 January 2010.
If using the HMRC Intranet, the new agreement can be viewed through the “New treaties/protocols in force” link on the sidebar. On the HMRC web-site, searching for “Saudi Arabia” will provide a link to the treaty.
An agreement (SI 1994/767), covering only air transport undertakings and their employees, had effect from 1 January 1989 as regards air transport undertakings and as regards their employees from 3 October 1994. Nothing in the comprehensive agreement affects the earlier agreement, unless a provision of the comprehensive agreement offers greater relief from the taxes covered by the later agreement, in which case that provision will apply.