The new income tax treaty between the Czech Republic and the United Arab Emirates entered into force on 29 May 2024. The treaty, signed 24 May 2023, replaces the 1996 tax treaty between the two countries. Taxes Covered The treaty covers Czech tax on income of individuals and tax on income of legal persons, and covers UAE income tax and corporate income tax. Residence If a person other than an individual is considered resident in both Contracting States, the competent authorities of the Contracting States will determine its residence for the purpose of the treaty through mutual agreement, having regard...