The income tax treaty between Angola and Rwanda was signed on 15 April 2022. The treaty is the first of its kind between the two countries.
Taxes Covered
The treaty covers Rwandan personal income tax, corporate income tax, withholding taxes, capital gain tax, and tax on rent of immovable property. It coves Angolan personal income tax, corporate income tax, tax on income of immovable property, and taxes on passive income.
Residence
The treaty includes the provision that if a person other…