The income tax treaty between Senegal and the United Arab Emirates was signed on 22 October 2015. The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers Senegal corporate income tax, individual income tax, employer contribution, and capital gains tax on developed and undeveloped land. It covers UAE income tax and corporate tax. Income from Hydrocarbons Article 3 (Income from Hydrocarbons) includes the provision that the treaty will not affect the right of the UAE to apply its laws and regulations regarding the taxation of income, gains, and capital relating to the ownership,...