According to a recent update from the Tax Administration of Kosovo, the income and capital tax treaty with the United Arab Emirates entered into force on 3 July 2017. The treaty, signed 20 May 2016, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Kosovo personal income tax and corporate income tax, and covers UAE income tax and corporate tax.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted when a…