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Double Taxation Relief Manual

DT16600 - Double Taxation Relief Manual: Saudi Arabia: agreements in force

Title: Convention between the governement of the United Kingdom of Great Britain and Northern Ireland and the government of the Kingdom of Saudi Arabia for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and on capital.

Signed: 31 Ocotber 2007

Statutory Instrument number: SI 2008 No.1770

Entered into force: 1 January 2009

Has effect:

  • In Saudi Arabia from 1 January 2010
  • In the United Kingdom from 1 April in respect of corporation tax, 6 April 2010 in respect of income tax and capital gains tax

A previous agreement (SI 1994 No.767) applied until the dates from which the above agreement had effect

The text of the agreement currently in force can be found at the following link: Saudi Arabia: tax treaties - GOV.UK