The income and capital tax treaty between Saudi Arabia and the United Arab Emirates entered into force on 1 April 2019. The treaty, signed 23 May 2018, is the first of its kind between the two countries. Taxes Covered The treaty covers Saudi Zakat and income tax and covers UAE income tax and corporate tax. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services through employees or other personnel in a Contracting State, provided that the activities continue for the same or connected project for a period or periods...