The income and capital tax treaty between Tajikistan and Uzbekistan reportedly entered into force on 6 June 2018. The treaty, signed 9 March 2018, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Tajikistan income tax, profit tax, and immovable property tax and covers Uzbekistan corporate income tax, individual income tax, and property tax.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted when an en…