The income tax treaty between Kyrgyzstan and the Netherlands enters into force on 1 January 2025. The treaty, signed 5 December 2023, is the first of its kind between the two countries. The 1986 tax treaty between the Netherlands and the former Soviet Union had applied in respect of Kyrgyzstan and the Netherlands but ceased to apply in Kyrgyzstan from 1 January 2010 and in the Netherlands from 1 January 2019.
Taxes Covered
The treaty covers Kyrgyzstan tax on income and profits of legal per…