The income tax treaty between Portugal and Saudi Arabia entered into force on 1 September 2016. The treaty, signed 8 April 2015, is the first of its kind between the two countries. Taxes Covered The treaty covers Portuguese personal income tax, corporate income tax, and surtaxes on corporate income tax. It covers Saudi Zakat and income tax, including the natural gas investment tax. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services in a Contracting State through employees or other engaged personnel for the same or connected project for...