The income tax treaty between Bangladesh and Belarus was signed 9 July 2013. The treaty is the first of its kind between the two countries and has not yet entered into force.
Taxes Covered
The treaty covers Bangladesh income tax, and Belarusian income tax, profits tax and individual income tax.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted if an enterprise furnishes services in a Contracting State through employees or other engage…