On 10 December 2014, the income tax treaty between Hong Kong and the United Arab Emirates entered into force. The treaty, signed 11 December 2014, is the first of its kind between the two jurisdictions. Taxes Covered The treaty covers Hong Kong profits tax, salaries tax and property tax. It covers United Arab Emirates 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 within a Contracting Party through employees or other engaged personnel for the same or connected project for a period or periods...