On 1 September 2014, the income and capital tax treaty between Luxembourg and Saudi Arabia entered into force. The treaty, signed 7 May 2013, is the first of its kind between the two countries and applies from 1 January 2015. Taxes Covered The treaty covers Saudi Zakat and income tax, including the natural gas investment tax. It covers Luxembourg individual income tax, corporation tax, capital tax and the communal trade tax. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted if an enterprise from one Contracting State furnishes services in the other State through...