The income tax treaty between Morocco and Rwanda was signed on 19 October 2016. The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers Moroccan income tax and corporation tax, and Rwandan income tax and tax on rent of immovable property. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services through employees or other engaged personnel if the activities continue for the same or connected project within a Contracting State for a period or periods aggregating more than 183 days within any...