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<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>Applies if the beneficial owner of the dividends is a resident of the other Contracting Party.</td></tr><tr><td>Interest</td><td>Article 11</td><td>0% (residence state only)</td><td>Applies to income from debt-claims paid to a resident of the other Contracting Party.</td></tr></table>

Agreement between the Government of the KINGDOM OF SAUDI ARABIA and the Government of the HONG KONG SPECIAL ADMINISTRATIVE REGION 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

The Government of the Kingdom of Saudi Arabia and the Government of the Hong Kong Special Administrative Region of the People’s Republic of China;