Article 1
Personal Scope
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 RUSSIAN FEDERATION
for the avoidance of double taxation and the prevention of tax evasion with respect to taxes
on income and on capital
The Government of the Kingdom of Saudi Arabia and the Government of the Russian Federation,
Desiring to conclude a Convention to avoid double taxation and to prevent tax evasion with respect to taxes on income and on capital,
Have agreed as follows:
Contents
Article 1 - Personal Scope
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 - Artists and Sportsmen
Article 18 - Pensions
Article 19 - Government Service
Article 20 - Students
Article 21 - Teachers and Researchers
Article 22 - Other Income
Article 23 - Capital
Article 24 - Methods for Elimination of Double Taxation
Article 25 - Investment Laws
Article 26 - Mutual Agreement Procedure
Article 27 - Exchange of Information
Article 28 - Diplomatic and Consular Officers
Article 29 - Entry into Force
Article 30 - Termination
Protocol