The income tax treaty between Rwanda and the UAE was signed on 1 November 2017. 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, and tax on rent of immovable property and covers UAE income tax and corporate tax.
Income from Hydrocarbons
Article 3 (Income from Hydrocarbons) includes the provisions that, notwithstanding any other provision of the treaty, nothing shall affect…