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Details of the Saudi Arabia - Tunisia Income Tax Treaty (2010), signed on 8 July 2010, have become available. The treaty was concluded only in the Arabic language. The treaty generally follows the OECD Model (2008).
The maximum rates of withholding tax are:
| - | 5% on dividends; | |
| - | 5% on interest generally, and 2.5% on bank interest; and | |
| - | …
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