On 28 January 2015, Kazakhstan's lower chamber of parliament approved the draft law ratifying the pending income tax treaty with Macedonia. The treaty, signed 2 July 2012, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Kazakhstan corporate income tax and individual income tax, and Macedonian personal income tax and profit tax.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted if an enterprise furn…