On 19 January 2014, officials from Kazakhstan and Qatar signed an income tax treaty. The treaty is the first of its kind between the two countries.
Taxes Covered
The treaty covers Kazakh corporate income tax and individual income tax, and Qatari taxes on income.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services within a Contracting State through employees or other engaged personnel for the same or…