The income and capital tax treaty between the United Arab Emirates and Uruguay reportedly entered into force on 13 June 2016. The treaty, signed 10 October 2014, is the first of its kind between the two countries. Taxes Covered The treaty covers U.A.E. income tax and corporate tax. It covers Uruguayan business income tax, personal income tax, non-residents income tax, tax for social security assistance and capital (wealth) 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 engaged personnel if the activities continue for...