Luxembourg has published in the Official Gazette a notice that the income and capital tax treaty with Rwanda entered into force on 14 February 2024. The treaty, signed 29 September 2021, is the first of its kind between the two countries. Taxes Covered The treaty covers Luxembourg personal income tax, corporation tax, capital tax, and communal trade tax, and covers Rwanda personal income tax, corporate income tax, tax on rent of immovable property, and withholding taxes. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted if an enterprise furnishes services in a Contracting State...