The income and capital tax treaty between Costa Rica and the United Arab Emirates entered into force on 9 June 2021. The treaty, signed 3 October 2017, is the first of its kind between the two countries. Taxes Covered The treaty covers Costa Rican income tax and capital gains tax and covers UAE income tax and corporate tax. Limited Force of Attraction Provision Article 7 (Business Profits) includes a limited force of attraction provision whereby taxing rights are granted to a Contracting State on profits attributable to the sale of goods or merchandise in that Contracting State by a resident...