Tax Treaty between Jordan and the U.A.E. has Entered into Force

The income tax treaty between Jordan and the United Arab Emirates reportedly entered into force on 10 January 2017. The treaty, signed 5 April 2016, is the first of its kind between the two countries.

Taxes Covered

The treaty covers Jordan income tax and covers U.A.E. income tax and corporation tax.

Service PE

The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise of one Contracting State furnishes services in the other State throu…