The income tax treaty between the Czech Republic and Kosovo entered into force on 24 July 2023. The treaty, signed 26 November 2013, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Czech tax on income of individuals and tax on income of legal persons. It covers Kosovo personal income tax and corporate income tax.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services…