According to a recent update from the UAE Ministry of Finance, the income tax treaty with Zimbabwe entered into force on 7 February 2021. The treaty, signed 16 June 2018, is the first of its kind between the two countries. Taxes Covered The treaty covers UAE income tax and corporate tax, and covers Zimbabwe income tax, non-residents' shareholders' tax, non-residents' tax on interest, non-residents' tax on fees, non-residents' tax on royalties, and capital gains tax. Income from Hydrocarbons Article 3 (Income from Hydrocarbons) provides that, notwithstanding any other provision of the treaty, nothing shall affect the right of either one...