According to recent reports, the United Arab Emirates has ratified the pending income tax treaty with Hungary. The treaty, signed 30 April 2013, is the first of its kind between the two countries. Taxes Covered The treaty covers U.A.E income tax and corporation tax, and Hungarian personal income tax and corporate tax. Service PE The treaty includes provisions that a service permanent establishment will be deemed constituted if an enterprise of one State furnishes services in the other State through employees or other engaged personnel for a period or periods aggregating more than 6 months in any 12 month period....