According to a recent update from the UAE Ministry of Finance, the income tax treaty between Niger and the United Arab Emirates entered into force on 18 August 2021. The treaty, signed 9 December 2018, is the first of its kind between the two countries. Taxes Covered The treaty covers Niger taxes on income, taxes on profit (ISB), taxes on salaries and wages (ITS), taxes on investment income (IRCM), taxes on the plus-values of real estate transfers, and taxes on real estate (IT). It covers UAE income tax and corporate tax. Service PE The treaty includes the provision that a...