The income and capital tax treaty between Mauritania and Saudi Arabia Entered into Force on 1 January 2025. The treaty, signed 2 December 2018, is the first of its kind between the two countries. Taxes Covered The treaty covers Mauritanian tax on non-commercial profits, tax on wages, salaries, and pensions, tax on commercial and industrial profits, tax on income from movable property, tax on income from immovable property, tax on agricultural income, and real estate income tax. It covers Saudi income tax and Zakat. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted when...