<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>10</td><td>5% / 10%</td><td>5% if the beneficial owner is a company or an entity wholly owned by the Government: 10% in all other cases.</td></tr><tr><td>Interest</td><td>11</td><td>10%</td><td>10% generally. Exempt if paid to the Government, any entity wholly owned by the Government, the Central Bank, or under a loan agreement approved by the Government.</td></tr></table>
CONVENTION BETWEEN the GOVERNMENT of the KINGDOM OF SAUDI ARABIA and the GOVERNMENT of the ISLAMIC REPUBLIC OF PAKISTAN for the AVOIDANCE of DOUBLE TAXATION and the PREVENTION of TAX EVASION with respect to TAXES on INCOME PREAMBLE
The Government of the Kingdom of Saudi Arabia and the Government of the Islamic Republic of Pakistan desiring to conclude a Convention for the Avoidance of Double Taxation and the Prevention of Tax Evasion with Respect to Taxes on Income to promote and strengthen the economic relations between the two countries,
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