The income tax treaty between Indonesia and Tajikistan entered into force on 13 December 2019. The treaty, signed 28 October 2003, is the first of its kind between the two countries. Taxes Covered The treaty covers Indonesian income tax and covers Tajikistan income tax and profit 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 91 days within any 12-month...