The income tax treaty between Jordan and Saudi Arabia entered into force on 1 September 2017. The treaty, signed 19 October 2016, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Jordanian income tax and covers Saudi Zakat and income tax, including the natural gas investment tax.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services through employees or other engaged…