In the case of Italy. If a resident of Italy owns items of income which are taxable in Saudi Arabia, Italy, in determining its income taxes specified in Article 2 of this Convention, may include in the basis upon which such taxes are imposed the said items of income, unless specific provisions of this Convention otherwise provide. In such a case, Italy shall deduct from the taxes so calculated the income tax paid in Saudi Arabia but in an amount not exceeding that proportion of the aforesaid Italian tax which such items of income bear to the entire income.
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Samples: www.mof.gov.sa, www.mof.gov.sa, internationaltaxtreaty.com
