On 26 May 2015, the Bahrain Council of Representatives approved for ratification the pending income tax treaty with Tajikistan. The treaty, signed 28 May 2014, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Bahrain income tax, and Tajik income tax, tax on profits, and tax on immovable property.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise of one Contracting State furnishes ser…