The new income tax treaty between the Netherlands and Zambia entered into force on 31 March 2018. The treaty, signed 15 July 2015, replaces the 1977 tax treaty between the two countries. Taxes Covered In the European part of the Netherlands, the treaty covers income tax, wages tax, company tax, and dividend tax. In the Caribbean part (BES Islands) it covers income tax, wages tax, property tax, and revenue tax. Zambian taxes covered include the income tax. Permanent Establishment The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services within a Contracting...