On 16 April 2015, the Rwandan Senate approved the law for the ratification of the pending income tax treaty with Barbados. The treaty, signed 22 December 2014, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Barbados income tax and corporation tax, and covers Rwandan personal income tax, corporate income tax, and the tax on rent of immovable property.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constitut…