The Czech Ministry of Finance has announced that the income tax treaty with Rwanda entered into force on 30 October 2024. The treaty, signed 2 May 2023, is the first of its kind between the two countries. Taxes Covered The treaty covers Czech tax on income of individuals and tax on income of legal persons, and covers Rwanda personal 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,...