The income tax treaty between Kazakhstan and Macedonia entered into force on 27 April 2015. The treaty, signed 2 July 2012, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Kazakhstan corporate income tax and individual income tax, and covers Macedonian personal income tax and profit tax.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted if an enterprise furnishes services in a Contracting State thro…