Saudi Cultural Missions Theses & Dissertations

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Saudi Arabia’s Tax Treaties: What Does Zakat Have to Do with Them?
(IBFD Bulletin of International Taxation, 2023-03-17) Alholiby, Saud M.; Hasen, David
Three trends can be found in every Saudi tax treaty – the inclusion of zakat in the Saudi tax, the zakat payer exclusion from the methods of eliminating double taxation and the absence of the non-discrimination article. This article investigates the justification for, and consequences of, the inclusion of zakat in Saudi treaties.
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