On 19 December 2014, the income tax treaty between Lithuania and the United Arab Emirates entered into force. The treaty, signed 30 June 2013, is the first of its kind between the two countries. Taxes Covered The treaty covers Lithuanian profit tax and income tax, and covers U.A.E. 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 State through employees or other engaged personnel for the same or connected project for a period or periods aggregating more than 183 days in...