<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>If the beneficial owner is a resident of the other Contracting State.</td></tr><tr><td>Interest</td><td>Article 11</td><td>5%</td><td>0% if paid to the Government, administrative subdivisions, local authorities, Central Bank, wholly government-owned financial institutions, or for debt-claims guaranteed or financed by the Government.</td></tr></table>
Convention between the GOVERNMENT of THE KINGDOM OF SAUDI ARABIA and the GOVERNMENT of the BOLIVARIAN REPUBLIC OF VENEZUELA 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 Bolivarian Republic of Venezuela,
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