On 4 October 2014, the income tax treaty between Hungary and the United Arab Emirates entered into force. The treaty, signed 30 April 2013, is the first of its kind between the two countries. Taxes Covered The treaty covers U.A.E income tax and corporation tax, and Hungarian personal income tax and corporate tax. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted if an enterprise of one Contracting State furnishes services in the other State through employees or other engaged personnel for a period or periods aggregating more than 6 months in any 12...