<h3>Tax Rates</h3><table><tr><th>Item</th><th>Article reference</th><th>Applicable Rates</th><th>Comments</th></tr><tr><td>Dividends</td><td>Article 10</td><td>5%</td><td>Limit applies if the recipient is the beneficial owner. Exempt if the beneficial owner is the Government or its wholly owned entities.</td></tr><tr><td>Interest</td><td>Article 11</td><td>10%</td><td>Limit applies to income from debt-claims if the recipient is the beneficial owner. Exempt if derived by the Government, local authority, Central Bank, wholly owned financial institutions, or from indirectly financed debt-claims.</td></tr></table>
Agreement between THE GOVERNMENT OF THE KINGDOM OF SAUDI ARABIA and THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA 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 People's Republic of China,
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