The Saudi Zakat, Tax, and Customs Authority (ZATCA) has issued guidance on double taxation relief under the country's tax treaties. This includes an explanation of the different methods that may be available under different treaties, including:
- The exemption methods:
- Full exemption method: The state of residence does not consider income that may be taxed in the source country at all for local income tax purposes and does not take the exempt income into account when determining the tax rate …