On 1 September 2018, officials from China and Gabon signed an income tax treaty. The treaty is the first of its kind between the two countries.
Taxes Covered
The treaty covers Chinese individual income tax and enterprise income tax, and covers Gabonese company tax, flat-rate minimum tax, tax on income of natural persons, complementary tax on salaries, and special immovable tax on rentals.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constitu…