The income tax treaty between Croatia and Kazakhstan will enter into force on 22 February 2019. The treaty, signed 5 June 2017 by Croatia and 29 September 2017 by Kazakhstan, is the first of its kind between the two countries. Taxes Covered The treaty covers Croatian profit tax, income tax, and the local income tax and any surcharges thereon. It covers Kazakhstan corporate income tax and individual income 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 within a Contracting State for...