According to a recent update from the Brunei Ministry of Finance, the income and capital tax treaty with the United Arab Emirates entered into force on 21 November 2014. The treaty, signed 21 May 2013, is the first of its kind between the two countries. Taxes Covered The treaty covers Brunei income tax imposed under the Income Tax Act (Cap. 35), and covers U.A.E. income tax and corporation tax. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services in a Contracting State through employees or other engaged personnel for...