The income tax treaty between Estonia and Kyrgyzstan was signed on 10 April 2017. The treaty is the first of its kind between the two countries.
Taxes Covered
The treaty covers Estonian income tax and 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 services through employees or other engaged personnel if the activities conti…