The income tax treaty between Kyrgyzstan and the United Arab Emirates entered into force on 16 December 2015 according to a recent update from the Kyrgyzstan State Tax Service. The treaty, signed 7 December 2014, is the first of its kind between the two countries. Taxes Covered The treaty covers Kyrgyz tax on profits and income of legal persons and individual income tax, and covers U.A.E income tax and corporate tax. Withholding Tax Rates Dividends - 0% Interest - 0% Royalties - 5% Capital Gains The following capital gains derived by a resident of one Contracting State may be taxed...