The income tax treaty between Niger and the United Arab Emirates was signed on 9 December 2018. The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers Niger taxes on income, taxes on profit (ISB), taxes on salaries and wages (ITS), taxes on investment income (IRCM), taxes on the plus-values of real estate transfers, and taxes on real estate (IT). It 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 furnishes services in a Contracting State through...