税务总局已以国税函〔2006〕138号
Notice of the State Administration of Taxation on the Entry into Force and Implementation of the Agreement between the Government of the People's Republic of China and the Government of the Kingdom of Saudi Arabia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Property
国家税务总局关于《中华人民共和国政府和沙特阿拉伯王国政府关于对所得和财产避免双重征税和防止偷漏税的协定》生效及执行的通知
This notice announces that the double taxation agreement between China and Saudi Arabia, signed on January 23, 2006, has entered into force on September 1, 2006, and will be implemented from January 1, 2007, requiring all local tax authorities to comply.