The income tax treaty between Andorra and the United Arab Emirates entered into force on 1 August 2017. The treaty, signed 28 July 2015, is the first of its kind between the two countries. Taxes Covered The treaty covers Andorran corporate income tax, personal income tax, tax on income of non-residents, and capital gains tax on immovable property transfers. It covers U.A.E. income tax and corporate tax. Income from Hydrocarbons Article 3 (Income from Hydrocarbons) provides that the treaty will not affect the right of either one of the Contracting States to apply their domestic laws and regulations related to...