The income and capital tax treaty between Kosovo and the United Arab Emirates was signed on 20 May 2016. The treaty 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 U.A.E. income tax and corporate 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…