The income tax treaty between China and Rwanda entered into force on 25 June 2022. The treaty, signed 7 December 2021, 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 Rwanda personal income tax and corporate income tax. Residence The treaty includes the provision that if a person other than an individual is a resident of both Contracting States, its residence for the purpose of the treaty will be determined by mutual agreement between the competent authorities, having regard to its place of effective...