This article establishes the legal hierarchy between the Kingdom's domestic tax law and its international commitments. It stipulates that where the conditions of a treaty or an international agreement to which the Kingdom is a party are inconsistent with the provisions of the Income Tax Law, the terms of the international agreement shall prevail. This ensures compliance with international obligations. However, a critical exception is specified: the provisions related to anti-tax avoidance procedures, as detailed in Article 63 of this Law, will take precedence and apply regardless of conflicting terms in an international agreement, thereby protecting the Kingdom's tax base.