The income tax treaty between the Czech Republic and Pakistan was signed on 2 May 2014. The treaty is the first of its kind between the two countries.
Taxes Covered
The treaty covers the Czech tax on income of individuals and the tax on income of legal persons, and covers Pakistani income tax.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise of one Contracting State furnishes services in the other State through e…