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If a company's head office purchased an insurance policy that covers all its branches in the world and distributed each share equally, does the share of the Saudi branch fall under a 5% Withholding Tax or a 15% Withholding Tax as a related entity?

The share of the Saudi branch from the insurance policy paid to the company's head office is subject to a 5% withholding tax as a premium; provided that it does not include any amounts for services delivered by the head office.​