The income tax treaty between Gabon and the United Arab Emirates was signed on 1 March 2019. The treaty is the first of its kind between the two countries.
Taxes Covered
The treaty covers Gabon corporate income tax and flat rate minimum tax, personal income tax, supplementary tax on salaries, and special property tax on rents. It covers UAE income tax and corporate tax.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted when an enterpr…