This Resolution constitutes the Executive Bylaws for the KSA Income Tax Law, providing detailed implementation rules. Article 6, as presented, specifically clarifies the criteria for determining the source of income from services. It establishes that a service is considered performed within the Kingdom if any part of the required work is carried out in the KSA, regardless of the provider's physical presence. This includes services performed remotely or on transportation operated by a person active in the Kingdom. These provisions are crucial for defining the tax base for non-residents and applying relevant withholding tax regulations.