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The income tax treaty between Barbados and the United Arab Emirates reportedly entered into force on 18 February 2016. The treaty, signed 22 September 2014, is the first of its kind between the two countries. Taxes Covered The treaty covers Barbados income tax, corporation tax, and the petroleum winning operations tax. It covers UAE income tax and corporate tax. Income from Hydrocarbons Article 3 (Income from Hydrocarbons) provides that the treaty will not affect the right of either Contracting State to apply their domestic laws and regulations related to the taxation of income and profits derived from hydrocarbons and its...