The income tax treaty between South Africa and the United Arab Emirates was signed on 23 November 2015. The treaty is the first of its kind between the two countries.
Taxes Covered
The treaty covers United Arab Emirates income tax and corporation tax. It covers South African normal tax, withholding tax on royalties, dividend tax, withholding tax on interest and tax on foreign entertainers and sportspersons.
Service PE
The treaty includes the provision that a permanent establishment will…