The income and capital tax treaty between Jordan and Tajikistan was signed on 10 December 2017. The treaty is the first of its kind between the two countries.
Taxes Covered
The treaty covers Jordanian income tax and social services tax, and covers Tajik income tax, profit tax, and immovable property tax.
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…