According to an update published by Jordan's Income and Sales Tax Department, the income and capital tax treaty between Jordan and Tajikistan has entered into force and is effective from 1 January 2020. The treaty, signed 10 December 2017, is the first of its kind between the two countries. Taxes Covered The treaty covers Jordanian income tax and social services tax and covers Tajik income tax, profit tax, and immovable property 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...