The income tax treaty between Hungary and Kyrgyzstan entered into force on 18 September 2021. The treaty, signed 29 September 2020, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Hungarian personal income tax and corporate tax and covers Kyrgyz tax on income and profits of legal persons and income tax on individuals.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes ser…