The income tax treaty between Angola and the United Arab Emirates reportedly entered into force on 28 March 2020. The treaty, signed 8 February 2018, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Angola income tax on salaries, corporate income tax, income tax on immovable property, and tax on capital gains. It covers UAE income tax and corporate tax.
Income from Hydrocarbons
Article 3 (Income from Hydrocarbons) provides that, notwithstanding any oth…