The income tax treaty between South Africa and the United Arab Emirates entered into force on 23 November 2016. The treaty, signed 23 November 2015, is the first of its kind between the two countries.
Taxes Covered
The treaty covers South African normal tax, withholding tax on royalties, dividend tax, withholding tax on interest, and tax on foreign entertainers and sportspersons. It covers U.A.E. income tax and corporation tax.
Service PE
The treaty includes the provision that a permane…