The Saudi Zakat, Tax, and Customs Authority (ZATCA) has issued guidance on withholding tax under domestic legislation and tax treaties. The guidance covers how withholding tax applies to payments made to non-residents from sources within Saudi Arabia, including the domestic rates and specific examples for various income types, such as dividends, interest, royalties, etc. The procedures for claiming treaty benefits are also covered, either by the direct application of reduced rates or exemptions at the time of payment or through later refunds. A withholding agent can directly apply reduced rates or exemptions at the time of payment by submitting required...