On 1 August 2018, Kosovo published Decree No. DMN-012-2018 for the ratification of the pending income tax treaty with Austria. The treaty, signed 8 June 2018, is the first of its kind between the two countries. Taxes Covered The treaty covers the individual and corporate income taxes of both countries 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 and the activities continue for a period or periods aggregating more than 183 days within any 12-month period. Withholding Tax...