On 4 April 2018, the Czech Senate approved the law for the ratification of the pending income tax treaty with Kosovo. The treaty, signed 26 November 2013, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Czech tax on income of individuals and tax on income of legal persons, and covers Kosovo personal income tax and corporate income tax.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted when an enterp…