On 13 July 2023, the Rwandan Cabinet approved the draft law for the ratification of the pending income tax treaty with France. The treaty, signed 22 June 2023, is the first of its kind between the two countries. Taxes Covered The treaty covers Rwandan personal income tax, tax on employment income, corporate income tax, withholding taxes, and tax on rental income from immovable property. It covers French income tax, corporation tax, contributions on corporation tax, and general social contributions and contributions for the repayment of the social debt. Residence If a person other than an individual is considered resident in...