<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% / 10%</td><td>5%: beneficial owner is a company (other than a partnership) holding directly at least 10% of the capital. 10%: all other cases.</td></tr><tr><td>Interest</td><td>Article 11</td><td>5% / 0% (residence state only)</td><td>0% (residence state only): applies if paid by or to the Government, political or administrative subdivision, local authority, central bank, or a corporate body controlled or owned by the State. 5%: all other cases.</td></tr></table>
Convention Between the Government of the KINGDOM OF SAUDI ARABIA and the Government of the KINGDOM OF THE NETHERLANDS for the Avoidance of Double Taxation and the Prevention of Tax Evasion with Respect to Taxes on Income
PREAMBLE The Government of the Kingdom of Saudi Arabia and
the Government of the Kingdom of the Netherlands,
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