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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>0% applies to dividends paid to the Government, Central Bank, local authorities, and entities controlled by or at least 25% owned by the Government (per Protocol).</td></tr><tr><td>Interest</td><td>Article 11</td><td>5%</td><td>0% applies to debt-claims paid by or to the Government, local authorities, wholly-owned government entities, or for loans under inter-governmental agreements.</td></tr></table>

CONVENTION
between the Government of the KINGDOM OF SAUDI ARABIA and the Government of the RUSSIAN FEDERATION
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 Russian Federation,

Desiring to conclude a Convention to avoid double taxation and to prevent tax evasion with respect to taxes on income and on capital,