On 30 April 2024, the Benin National Assembly approved the ratification of the pending income tax treaty with Rwanda. The treaty, signed 15 April 2023, is the first of its kind between the two countries and will enter into force after the ratification instruments are exchanged. Taxes Covered The treaty covers Benin corporate income tax, business income tax, tax on income from movable capital, property income tax, wage income tax, and taxes withheld at source. It covers Rwandan personal income tax, corporate income tax, taxes withheld at source, capital gains tax, and tax on rent of immovable property. Residence The...