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Bahrain Approves Tax Treaty with Tajikistan

19 June 2015

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Treaty Development

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Bahrain-Tajikistan

On 26 May 2015, the Bahrain Council of Representatives approved for ratification the pending income tax treaty with Tajikistan. The treaty, signed 28 May 2014, is the first of its kind between the two countries. Taxes Covered The treaty covers Bahrain income tax, and Tajik income tax, tax on profits, and tax on immovable property. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise of one Contracting State furnishes services in the other State through employees or other personnel employed by the enterprise if the activities continue for a period or...