The income tax treaty between Austria and Kosovo entered into force on 28 December 2018. The treaty, signed 8 June 2018, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Austrian income tax and corporation tax 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 enterprise furnishes services within a Contracting State through emplo…