The new income tax treaty between Egypt and the United Arab Emirates was signed on 14 November 2019. Once in force and effective, the new treaty will replace the 1994 tax treaty between the two countries. Taxes Covered The treaty covers Egyptian tax on income of individuals, tax on profits of legal entities, and tax withheld at source, and covers UAE income tax and corporate tax. Residence If a person, other than an individual, is considered a resident in both Contracting States, its residence for the purpose of the treaty will be determined by the competent authorities through mutual agreement,...