The income tax treaty between Bahrain and Tajikistan entered into force on 10 February 2016. 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 periods aggregating more than...