As {News-2019-08-02/A/5-previously reported}, Kosovo published a new corporate income tax law in July 2019. Although many aspects of the prior law are maintained, several important changes are made, including in relation to the permanent establishment (PE) provisions. As compared to the prior definition, key changes include:
- The addition of a general period threshold with the provision that the term "permanent establishment" means a fixed place of business through which business is wholly or…