Article 26 - Other provisions - Saudi Arabia

Article 26 OTHER PROVISIONS 1. Nothing in this Convention shall affect the application of the domestic provisions to prevent tax evasion. 2. An enterprise of a Contracting State shall not be entitled to the benefits of this Convention if the main purpose or one of the main purposes of the creation of such enterprise was to obtain the benefits under this convention that would not otherwise be available. 3. The case of legal entities not having bona fide business activities shall be covered by the provisions of this Article.