The income and capital tax treaty between Comoros and the UAE entered into force on 2 January 2018. The treaty, signed 26 March 2015, is the first of its kind between the two countries. Taxes Covered The treaty covers Comoros income tax, corporate tax, and capital gains tax and covers UAE income tax and corporate tax. Income from Hydrocarbons Article 3 (Income from Hydrocarbons) provides that the treaty will not affect the right of either one of the Contracting States to apply their domestic laws and regulations related to the taxation of income, profits, and capital derived from hydrocarbons and...