The income tax treaty between Kazakhstan and Saudi Arabia was signed 7 June 2011. It is the first of its kind between the two countries.
Taxes Covered
The treaty covers Kazakhstan corporate income tax and individual income tax. It covers Saudi Zakat and income tax including the natural gas investment 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 o…