The income and capital tax treaty between Saudi Arabia and Sweden entered into force on 31 August 2016. The treaty, signed 19 October 2015, is the first of its kind between the two countries. Taxes Covered The treaty covers Saudi Zakat and income tax including the natural gas investment tax. It covers Swedish national income tax, withholding tax on dividends, income tax on non-residents, income tax on non-resident artistes and athletes, municipal income tax and net wealth tax. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services in a...