Article 1
Persons Covered
This Convention shall apply to persons who are residents of one or both of the Contracting States.
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June 26, 2026
Convention between THE GOVERNMENT OF THE KINGDOM OF SAUDI ARABIA and THE GOVERNMENT OF THE REPUBLIC OF CYPRUS for the Avoidance of Double Taxation with respect to Taxes on Income and for the Prevention of Tax Evasion
The Government of the Kingdom of Saudi Arabia and the Government of the Republic of Cyprus,
Desiring to conclude a Convention for the avoidance of double taxation with respect to taxes on income and for the prevention of tax evasion;
Have agreed as follows:
Contents
Article 1: Persons Covered
Article 2: Taxes Covered
Article 3: General Definitions
Article 4: Resident
Article 5: Permanent Establishment
Article 6: Income from Immovable Property
Article 7: Business Profits
Article 8: Shipping and Air Transport
Article 9: Associated Enterprises
Article 10: Dividends
Article 11: Income from Debt-Claims
Article 12: Royalties
Article 13: Capital Gains
Article 14: Independent Personal Services
Article 15: Dependent Personal Services
Article 16: Directors’ Fees
Article 17: Artistes and Sportspersons
Article 18: Pensions
Article 19: Government Service
Article 20: Students
Article 21: Teachers and Researchers
Article 22: Other Income
Article 23: Methods for Elimination of Double Taxation
Article 24: Mutual Agreement Procedure
Article 25: Exchange of Information
Article 26: Specific Provisions
Article 27: Members of Diplomatic Missions and Consular Posts
Article 28: Miscellaneous Provisions
Article 29: Entry into Force
Article 30: Termination
Protocol