According to an update from the Kazakh Ministry of Finance, the income tax treaty between Kazakhstan and Saudi Arabia will enter into force on 1 September 2016. The treaty, signed 7 June 2011, is the first of its kind between the two countries. Taxes Covered The treaty covers Kazakhstan corporate income tax and individual income tax, and covers Saudi Zakat and income tax including the natural gas investment tax. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted if an enterprise furnishes services in a Contracting State through employees or other engaged personnel for...