The income tax treaty between Estonia and Kyrgyzstan entered into force on 7 February 2018. The treaty, signed 10 April 2017, is the first of its kind between the two countries. Taxes Covered The treaty covers Estonian income tax and Kyrgyz tax on income and profits of legal persons and income tax on individuals. 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 State for a period or periods aggregating...