The pending income tax treaty between Belarus and Sudan was signed on 10 December 2018. The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers Belarussian tax on income, tax on profits, income tax on individuals, tax on immovable property. it covers Sudanese income taxes, including business profit tax, tax on wages and salaries, and real estate rent tax, and capital gains tax. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services within a Contracting State through employees or other engaged personnel...