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<h3>Tax Rates</h3><table><tr><th>Item</th><th>Article reference</th><th>Applicable Rates</th><th>Comments</th></tr><tr><td>Dividends</td><td>Article 10(2)</td><td>5%</td><td>Beneficial owner is a resident of the other Contracting State</td></tr><tr><td>Interest</td><td>Article 11(1)</td><td>0% (residence state only)</td><td>Beneficially owned by a resident of the other Contracting State</td></tr></table>

Convention between the Government of the KINGDOM OF SAUDI ARABIA and the Government of the GRAND DUCHY OF LUXEMBOURG for the Avoidance of Double Taxation and the Prevention of Tax Evasion with respect to Taxes on Income and on Capital

The Government of the Kingdom of Saudi Arabia and the Government of the Grand

Duchy of Luxembourg