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Tax Treaty between Gabon and the UAE in Force

17 August 2023

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Treaty Development

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Gabon-United Arab Emirates

According to an update from the UAE Ministry of Finance, the income tax treaty with Gabon entered into force on 16 February 2023. The treaty, signed 1 March 2019, is the first of its kind between the two countries. Taxes Covered The treaty covers Gabon corporate income tax and flat rate minimum tax, personal income tax, supplementary tax on salaries, and special property tax on rents. It covers UAE income tax and corporate 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...