Federal Decree No. 193/2018 On the Ratification of the Agreement Between the Government of the State and the Government of the Kingdom of Saudi Arabia on the Avoidance of Doubale Taxation and Prevention of Tax Evasion with Respect to Taxes on Income and on Capital

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We, Khalifa bin Zayed Al Nahyan, President of the State of the United Arab Emirates,

After perusal of the Constitution;

Federal Law No. 1/1972 on the competencies of Ministries and the powers of Ministers, and its amendments;

And based on the proposal of the Minister of Finance, the approval of the Council of Ministers, and the ratification of the Federal Supreme Council;

We have decreed as follows:

Article 1

The Agreement between the Government of the State and the Government of the Kingdom of Saudi Arabia on the Avoidance of Double Taxation and the Prevention of Tax Evasion with respect to Taxes on Income and on Capital, signed in Jeddah on 23/05/2018, whose provisions are enclosed herewith, is hereby ratified.

Article 2

The Minister of Finance shall implement the present Decree, and it shall be published in the Official Gazette.