On 1 August 2018, Kosovo published Decree No. DMN-012-2018 for the ratification of the pending income tax treaty with Austria. The treaty, signed 8 June 2018, is the first of its kind between the two countries.
Taxes Covered
The treaty covers the individual and corporate income taxes of both countries
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services within a Contracting State through employees o…