According to an update from the UAE Ministry of Finance, the income tax treaty with Benin entered into force on 23 January 2025. The treaty, signed 4 March 2013, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Benin personal income tax, corporate income tax, and single trade tax. It covers UAE income tax and corporate tax.
Income From Hydrocarbons
Article 3 (Income from Hydrocarbons) provides that, notwithstanding any other provision of the treaty, n…