The tax treaty between Jersey and Rwanda entered into force on 27 June 2016. The treaty, signed on 26 June 2015, is the first of its kind between the two jurisdictions. Taxes Covered The treaty covers Jersey income tax, and Rwandan personal income tax, corporate income tax, withholding taxes and tax on rent of immovable properties. Residence If a company is considered resident in both Contracting Parties, the competent authorities will determine the company's residence for the purpose of the treaty through mutual agreement based on its place of effective management, the place where it is incorporated or otherwise constituted,...