The income tax treaty between Georgia and Moldova entered into force on 17 April 2018. The treaty, signed 29 November 2017, is the first of its kind between the two countries. Taxes Covered The treaty covers Georgian profit tax and income tax, and covers Moldovan 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 if the activities continue for the same or connected project within a Contracting State for a period or periods aggregating more than 3 months within any 12-month...