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If the head office of a permanent establishment owned by a non-resident owner provides technical services to its permanent establishment in Saudi Arabia, which in turn provides it to clients in Saudi Arabia, is the cost of such services subject to Withholding Tax?

If the head office abroad provides technical services to its branch in Saudi Arabia, which in turn provides this service to clients, the cost of such services is subject to a 15% withholding tax.


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Last Update: 04 Sep 2020 06:15 PM Saudi Arabia Time