The income tax treaty between the Czech Republic and Kyrgyzstan entered into force on 30 November 2020. The treaty, signed 9 April 2019, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Czech personal income tax and corporate tax and covers Kyrgyz tax on income and profits of legal persons and income tax on individuals.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes se…