On 1 September 2018, officials from China and Gabon signed an income tax treaty. The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers Chinese individual income tax and enterprise income tax, and covers Gabonese company tax, flat-rate minimum tax, tax on income of natural persons, complementary tax on salaries, and special immovable tax on rentals. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted if an enterprise furnishes services in a Contracting State through employees or other engaged personnel for the same or connected project for...