On 8 May 2023, the Rwandan Cabinet approved the draft law for the ratification of the pending income tax treaty with the Czech Republic. The treaty, signed 2 May 2023, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Czech tax on income of individuals and tax on income of legal persons, and covers Rwanda personal income tax and corporate income tax.
Residence
If a person other than an individual is considered resident in both Contracting States, the co…