According to a recent update from China's State Taxation Administration, the income tax treaty with Gabon entered into force on 13 October 2024. The treaty, signed 1 September 2018, 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...