The income tax treaty between South Africa and the United Arab Emirates was signed on 23 November 2015. The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers United Arab Emirates income tax and corporation tax. It covers South African normal tax, withholding tax on royalties, dividend tax, withholding tax on interest and tax on foreign entertainers and sportspersons. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services within a Contracting State through employees or other engaged personnel for the same or...