The income tax treaty between Kyrgyzstan and the Slovak Republic will enter into force on 1 March 2025. The treaty, signed 13 March 2024, is the first of its kind between the two countries. Taxes Covered The treaty covers Kyrgyz tax on income and profits of legal persons and income tax on individuals. It covers Slovak tax on income of individuals and tax on income of legal persons. 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...