The income tax treaty between Kosovo and Saudi Arabia will enter into force on 1 August 2020. The treaty, signed 20 October 2019, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Kosovo personal income tax and corporate income tax and covers Saudi Zakat and income tax, including the natural gas investment tax.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services thr…