The income tax treaty between Rwanda and the UAE was signed on 1 November 2017. The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers Rwandan personal income tax, corporate income tax, withholding taxes, and tax on rent of immovable property and covers UAE income tax and corporate tax. Income from Hydrocarbons Article 3 (Income from Hydrocarbons) includes the provisions that, notwithstanding any other provision of the treaty, nothing shall affect the right of either one of the Contracting States, or of any of their local Governments or local authorities thereof to apply...