The treaty covers the following taxes:

(i) In the case of the Kingdom of Saudi Arabia:

•   The Zakat.

•   The income tax including the natural gas investment tax.

(ii) In the case of the Republic of Azerbaijan:

• The tax on profit of legal persons;

• The income tax of physical persons;

• The tax on property; and

• The land tax.

Permanent establishment

The term “permanent establishment” means a fixed place of business through which the business of an enterprise is wholly or partly carried on. The term “permanent establishment” also includes:

(a) A building site, a construction, assembly or installation project, or supervisory activities, in connection therewith, but only where the site, project or activities continue for a period more than six months;