The income tax treaty between Rwanda and Turkey was signed on 1 December 2018. 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 Turkish income tax and corporate tax.
Residence
The treaty includes the provision that if a company is a resident of both Contracting States, its residence for the purpose of the treaty will be dete…