The income tax treaty between Saudi Arabia and the Slovak Republic enters into force on 1 August 2024. The treaty, signed 13 November 2023, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Saudi Zakat and income tax including the natural gas investment tax. It covers Slovak tax on income of individuals and tax on income of legal persons.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted when an enter…