The income tax treaty between Cyprus and Jordan entered into force on 11 April 2022. The treaty, signed 17 December 2021, is the first of its kind between the two countries. Taxes Covered The treaty covers Cyprus income tax, corporate income tax, the special contribution for the Defence of the Republic, and capital gains tax. It covers Jordanian income tax. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services within a Contracting State through employees or other engaged personnel for the same or connected project for a period or...