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Tax Treaty between Sierra Leone and the UAE in Force

|Treaty Development|Sierra Leone-United Arab Emirates
Sierra Leone-United Arab Emirates

According to an update from the UAE Ministry of Finance, the income and capital tax treaty with Sierra Leone entered into force on 24 January 2023. The treaty, signed 22 December 2019, is the first of its kind between the two countries.

Taxes Covered

The treaty covers the income taxes and corporate taxes of both countries.

Income From Hydrocarbons

Article 3 (Income from Hydrocarbons) pro…

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