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of <h1>India and Saudi Arabia Agree on Protocol to Prevent Double Taxation and Tax Evasion for Income Taxes</h1> The Republic of India and the Kingdom of Saudi Arabia established a Protocol on January 25, 2006, to prevent double taxation and tax evasion concerning income taxes. Key provisions include defining terms such as 'person' and 'resident,' clarifying the meaning of 'tax,' and specifying what constitutes a 'Permanent Establishment.' The Protocol outlines how business profits, particularly from exports and contracts, are taxed, and details the treatment of Zakat as a tax on income. It also addresses information exchange, assistance in tax collection, and plans for future review of the Convention. The English text prevails in case of interpretation divergence.
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