The income and capital tax treaty between Luxembourg and Rwanda was signed on 29 September 2021. The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers Luxembourg personal income tax, corporation tax, capital tax, and communal trade tax, and covers Rwanda personal income tax, corporate income tax, tax on rent of immovable property, and withholding taxes. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted if an enterprise furnishes services in a Contracting State through employees or other engaged personnel for the same or connected project for...