The income tax treaty between Bangladesh and the Czech Republic entered into force on 15 January 2021. The treaty, signed 11 December 2019, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Bangladesh income tax, including any surcharge on income or income tax, and covers Czech tax on income of individuals and tax on income of legal persons.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted if an ente…