According to recent reports, the income and capital tax treaty between Saudi Arabia and Tajikistan entered into force on 1 June 2015. The treaty, signed 13 May 2014, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Saudi Zakat and income tax including the natural gas investment tax. It covers Tajik individual income tax, tax on legal persons, and immovable property tax.
Service PE
The treaty includes the provision that a permanent establishment will be…