The income and capital tax treaty between Guinea and the United Arab Emirates was signed 23 November 2011. The treaty is the first of its kind between the two countries and has not yet entered into force. Taxes Covered The treaty covers the income tax and corporate tax of both countries. 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 for a period or periods aggregating more than 6 months. Withholding Tax Rates Dividends - 0% Interest - 0%...