The income tax treaty between Azerbaijan and Kyrgyzstan entered into force on 8 January 2025. The treaty, signed 24 April 2024, is the first of its kind between the two countries. Taxes Covered The treaty covers Azerbaijan and Kyrgyzstan income tax on individuals and profit tax on legal entities. Permanent Establishment The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services in a Contracting State through employees or other engaged personnel if the activities continue for a period or periods aggregating more than 6 months within any 12-month period. Withholding Taxes Dividends...