The income tax treaty between Bangladesh and Hong Kong entered into force on 20 December 2024. The treaty, signed 30 August 2023, is the first of its kind between the two jurisdictions. Taxes Covered The treaty covers Bangladesh income tax and Hong Kong profits tax, salaries tax, and property tax. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services through employees or other engaged personnel if the activities continue for the same or connected project within a Contracting Party for a period or periods aggregating more than 183 days...