<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 recipient is the beneficial owner. A Protocol provision notes that Singapore currently does not tax dividends paid to Saudi residents.</td></tr><tr><td>Interest</td><td>Article 11</td><td>5%</td><td>Applies if the recipient is the beneficial owner.</td></tr></table>
Agreement Between the Government of the KINGDOM OF SAUDI ARABIA and the Government of the Republic of SINGAPORE 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 Republic of Singapore,
Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income,
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