The new income tax treaty between the Netherlands and Zambia was signed 15 July 2015. Once in force and effective, the new treaty will replace the 1977 income tax treaty between the two countries, which currently applies. Taxes Covered For the European part of the Netherlands, the treaty covers income tax, wages tax, company tax, and dividend tax. For the Caribbean part (BES Islands), it covers income tax, wages tax, property tax and revenue tax. Zambian taxes covered include the income tax. Permanent Establishment The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise...