The income tax treaty between Hungary and Kyrgyzstan entered into force on 18 September 2021. The treaty, signed 29 September 2020, is the first of its kind between the two countries. Taxes Covered The treaty covers Hungarian personal income tax and corporate tax and covers 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 in a Contracting State through employees or other engaged personnel if the activities continue for a period or periods aggregating more...