The income tax treaty between Colombia and the United Arab Emirates was signed on 12 November 2017. The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers Colombian income tax and its complimentary taxes and covers UAE income tax and corporate tax. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise performs services in a Contracting State through one or more individuals who are present in that State for a period or periods exceeding in the aggregate 90 days in any 12-month period. Services...